Perspectives on the financial reporting of intangibles
| Year of publication: |
2023
|
|---|---|
| Authors: | Appleton, Anthony ; Barckow, Andreas ; Botosan, Christine A. ; Kawanishi, Yasunobu ; Kogasaka, Atsushi ; Lennard, Andrew ; Mezon-Hutter, Linda ; Sy, Joy ; Villmann, Rebecca |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 37.2023, 1, p. 1-13
|
| Subject: | intangible | measurement | disclosure | financial reporting | Immaterielle Werte | Intangible assets | Rechnungswesen | Accounting | IFRS | Immaterielle Güter | Intangible goods | Jahresabschluss | Financial statement | Bilanzierungsgrundsätze | Accounting standards | Unternehmenspublizität | Corporate disclosure | Bilanz | Balance sheet |
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