haku: @indexterm GOODWILL ACCOUNTING / yhteensä: 54
viite: 11 / 54
Tekijä: | Power, M. |
Otsikko: | Imagining, measuring and managing intangibles |
Lehti: | Accounting, Organizations and Society
2001 : OCT-NOV, VOL. 26:7-8, p. 691-693 |
Asiasana: | ACCOUNTING THEORY ACCOUNTING PRINCIPLES ACCOUNTING POLICY GOODWILL ACCOUNTING TANGIBLE ASSETS INTANGIBLE ASSETS |
Kieli: | eng |
Tiivistelmä: | 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. |
SCIMA