Update search
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Type
Date
Availability
1-2 of 2
Keywords: Intangible assets
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Sort by
Journal Articles
Journal of Financial Reporting and Accounting (2014) 12 (1): 62–75.
Published: 01 July 2014
... to the international accounting standard IAS 38 Intangible assets. Consequently, we are proposing the development of our own theory regarding the inflection points in the field of accounting, more precisely the area of financial reporting. For this purpose, we have presented and analysed in a first stage...
Journal Articles
Journal of Financial Reporting and Accounting (2011) 9 (2): 161–175.
Published: 25 October 2011
... operations or intangible assets that do not qualify for separate recognition. This third aspect is of particular relevance for the investigation in this paper. In spite of goodwill receiving an account, it has been questioned whether goodwill is an asset, considering what goodwill represents (Bloom, 2008...
