... a better overall platform that is understandable to managers, creditors, investors, and public institutions. © Emerald Group Publishing Limited 2009 Accounting standards Corporate governance Intangible assets Australia Hong Kong The term “corporate governance” as it relates...

.... Indeed, Telecom Italia is required to write its financial reports according to both accounting standards, being its shares listed both on the Milan Stock Exchange and the New York Stock Exchange, as well as on a few other European markets. The choice of 2003 was driven by the occurrence during that year...

... sheets. Hence, the conceptual recognition criteria define an asset as a resource that is: Christian Riegler can be contacted at: christian.riegler@wu‐wien.ac.at © Emerald Group Publishing Limited 2006 Disclosure Research and development Accounting standards Intangible assets Austria...

...A. Seetharaman; Jayashree Sreenivasan; Raju Sudha; Tey Ya Yee Purpose The purpose of this paper is to highlight the salient features of the new accounting standards on impairment of goodwill and their practical applications. Design/methodology/approach To ascertain the research gap...