... Emerald Group Publishing Limited 2014 Intangible assets International accounting standards Theory of inflexion points Accountancy regarded as a system is the result of a long historical process, in the course of which it sustained a complex transformation from a simple technique...

... this, we analysed the sentences in one of the classes for a second order classification using the same initial approach. Goodwill International Financial Reporting Standards Financial accounting Intangible assets Business combination Accounting standards International standards...