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Profit forecasts are rarely disclosed in the UK except in prospectuses, circulars and during takeover bids. There are few regulations governing the content of profit forecasts. Under stock exchange rules these forecasts must be reported on by both reporting accountants and the merchant bankers...
Persistent link: https://www.econbiz.de/10009475654
Australian accounting standards that will see Australian recognition and reporting of intangible assets such as brands …, trademarks and other marketing assets, curbed by the acceptance of International Accounting Standards rules of recognition. The …. Although internal reporting systems will continue to monitor and measure marketing outputs, the required specific accounting …
Persistent link: https://www.econbiz.de/10009482144
The purpose of financial reporting is to provide information that is useful for decision making. Recently,however, there has been a systematic decline in the usefulness of such information. Indeed, the currentreporting model seems to be no longer sufficient mainly due to the fact that it ignores...
Persistent link: https://www.econbiz.de/10009484194
Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far … have emanated from Scandinavia, reflecting these societies' sustained interest in necessity of accounting for the worth of … employees, arguably the principal progenitor of intellectual capital accounting. Reports from a number of Australian, Canadian …
Persistent link: https://www.econbiz.de/10009463544