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| Author: | Power, M. |
| Title: | Imagining, measuring and managing intangibles |
| Journal: | Accounting, Organizations and Society
2001 : OCT-NOV, VOL. 26:7-8, p. 691-693 |
| Index terms: | ACCOUNTING THEORY ACCOUNTING PRINCIPLES ACCOUNTING POLICY GOODWILL ACCOUNTING TANGIBLE ASSETS INTANGIBLE ASSETS |
| Language: | eng |
| Abstract: | So-called traditional accounting with its tired distinction between 'tangible' and 'intangible' assets was always intellectually fragile. Once assets were understood conceptually as a measurable stream of future benefits controlled by an entity, then 'tangibility' became a redundant accounting concept. |
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