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Potentially dysfunctional impacts of harmonising accounting standards: the case of intangible assets
Intangible Assets as a category within accounting and reporting disclosures have become far more noticeable in recent years, including large amounts associated with brands, mastheads, franchises, and patents. Many of ...
Resource consents - intangible fixed assets? Yes, but, too difficult by far!
Recent international attempts to draft an accounting standard (IAS38) which establishes the most widely acceptable treatment for intangible assets have sparked debate among standard setters, practising accountants and ...