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Keywords: Intangibles
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Journal Articles
Journal of Financial Reporting and Accounting (2020) 18 (2): 251–275.
Published: 28 January 2020
... this paper), this paper shows a synthesis and comprehensive themes of asset-based recognition criteria for tangible and intangibles assets. Definitions occupy a central conceptual role in the accounting domain Hines (1988) argues, though that this is because: If men define things as real...

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