The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles
Shawn Ho, Baljit K. Sidhu, Fan Yang
| Year of publication: |
2023
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|---|---|
| Authors: | Ho, Shawn ; Sidhu, Baljit ; Yang, Fan |
| Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 63.2023, 3, p. 3609-3641
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| Subject: | AASB 138 | accounting standards | IAS 38 | internally generated intangible assets | recognition vs. disclosure | Immaterielle Werte | Intangible assets | IFRS | Australien | Australia | Bilanzierungsgrundsätze | Accounting standards | Immaterielle Güter | Intangible goods |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/acfi.13052 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014375362