| Author: | Powell, S. |
| Title: | Accounting for intangible assets: current requirements, key players and future directions |
| Journal: | European Accounting Review
2003 : VOL. 12:4, p. 797-811 |
| Index terms: | Accounting Intangible assets Investments |
| Language: | eng |
| Abstract: | This article provides an international (cross-country) review of current accounting requirements for intangible assets (or i.a.), identifies the key trend setters and considers potential future directions in the area of accounting for i.a. Accounting for i.a. is one of the least developed areas of accounting theory and regulation. This article makes up part of the special forum devoted to furthering debate on accounting for i.a. |
SCIMA