Rethinking the standard-setting process : the role of intangibles
Melissa A. Dardani, Yu Gu, Hanxin Hu, Ann F. Medinets, Dan Palmon, Miklos A. Vasarhelyi
| Year of publication: |
2024
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|---|---|
| Authors: | Dardani, Melissa A. ; Gu, Yu ; Hu, Hanxin ; Medinets, Ann F. ; Palmon, Dan ; Vasarhelyi, Miklos A. |
| Published in: |
Journal of emerging technologies in Accounting. - Sarasota, Fla : American Accounting Association, ISSN 1554-1908, ZDB-ID 2416623-6. - Vol. 21.2024, 1, p. 9-28
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| Subject: | intangibles | standards | reporting | accounting | capitalization | market valuation | financial disclosure | future of accounting | Immaterielle Werte | Intangible assets | IFRS | Immaterielle Güter | Intangible goods | Bilanzierungsgrundsätze | Accounting standards | Standardisierung | Standardization | Unternehmenspublizität | Corporate disclosure | Rechnungswesen | Accounting | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JETA-2024-001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014530062