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| Tekijä: | Hoegh-Krohn, N. Knivsfla, K. |
| Otsikko: | Accounting for intangible assets in Scandinavia, the UK, the US, and by the IASC: challenges and a solution |
| Lehti: | International Journal of Accounting
2000 : VOL. 35:2, p. 243-266 |
| Asiasana: | INTANGIBLE ASSETS INTERNATIONAL ACCOUNTING SCANDINAVIA |
| Kieli: | eng |
| Tiivistelmä: | Improved accounting for intangible assets is one of the major challenges to future financial reporting. Conventionally, resources spent on intangibles such as knowledge, design, licenses, and trademarks have been expensed and hence treated merely as costs and not as investments with book values. Such an arbitrary way of dealing with intangible resources in believed to have increasingly reduced the value-relevance of financial reporting as the importance of intangibles in the economy has increased over time. |
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