Capitalize or expense? : recent evidence on the accounting for intangible assets under IAS 38 by STOXX 200 firms
Year of publication: |
2007
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Authors: | Hitz, Joerg-Markus |
Published in: |
IRZ : Zeitschrift für internationale Rechnungslegung. - München : C.H. Beck Vahlen, ISSN 1862-5533, ZDB-ID 2235588-1. - Vol. 2.2007, 5, p. 319-324
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Subject: | Forschungskosten | Research expenditure | Industrieforschung | Industrial research | Immaterielle Werte | Intangible assets | Bilanzierung | Balancing accounts | IFRS | Vergleich | Comparison | Großunternehmen | Large firm | Europa | Europe |
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