Search Results - subject:"Internally generated intangible assets"

The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles

Ho, Shawn; Sidhu, Baljit; Yang, Fan - In: Accounting and finance 63 (2023) 3, pp. 3609-3641

Persistent link: https://www.econbiz.de/10014375362

Should more internally generated intangible assets be recognized? : a commentary

Xie, Xuejing; Zhang, Weiguo - In: Abacus : a journal of accounting, finance and business … 59 (2023) 1, pp. 6-31

Persistent link: https://www.econbiz.de/10014307277

Perspectives On Disclosing Human Capital Into The Notes Of The Financial Statements

Petkov, Rossen - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 57 (2010) november, pp. 29-40

This paper argues that a disclosure-only approach provides a better means of incorporating human capital information into the financial statements. The express purpose of the financial notes is to allow an informed assessment of the company’s operations, financial position and future business...

Persistent link: https://www.econbiz.de/10008740616

Heuristics or experience-based techniques for making accounting judgments and learning

Schiller, Stefan - In: Problems and perspectives in management : PPM ; … 11 (2013) 3, pp. 63-75

Persistent link: https://www.econbiz.de/10010209491