New inflection points identified in the evolution of IAS 38 Intangible Assets : a critical approach
Nicoleta Maria Ienciu and Ionel-Alin Ienciu
| Year of publication: |
2016
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|---|---|
| Authors: | Ienciu, Nicoleta Maria ; Ienciu, Ionel-Alin |
| Published in: |
International journal of critical accounting : IJCA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1757-9848, ZDB-ID 2524381-0. - Vol. 8.2016, 3/4, p. 321-344
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| Subject: | inflection point theory | IAS 38 | intangible assets | International Accounting Standards Board | IASB | literature review | IFRS | Immaterielle Werte | Intangible assets | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011659753