Financial Reporting - AMORITIZATION OF CERTAIN INTANGIBLE ASSETS - Any corporation that acquires intangible assets must decide whether to amortize them. When the asset has a contractual or legal life, the decision isn't as straightforward and CPAs must dig deeper into its useful life. For CFOs, financial managers and external auditors.
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|Authors:||Mueller, Jennifer M.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 198.2004, 6, p. 74-78
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