Accounting for intangible assets: suggested solutions-Reference-Cited by-同舟云学术

Accounting for intangible assets: suggested solutions

Published:2021-09-07 Issue: Volume: Page:1-30
ISSN:0001-4788
Container-title:Accounting and Business Research
language:en
Short-container-title:Accounting and Business Research

Author:

Barker Richard¹,Lennard Andrew²,Penman Stephen³,Teixeira Alan⁴

Affiliation:

1. Saïd Business School, Oxford University, Oxford, UK

2. Financial Reporting Council, London, UK

3. Columbia University, New York, NY, USA

4. Deloitte and University of Auckland, London, UK

Publisher

Informa UK Limited

Subject

Accounting,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/00014788.2021.1938963

Reference75 articles.

1. The Value Relevance of Intangibles: The Case of Software Capitalization

2. Value-relevance of nonfinancial information: The wireless communications industry

3. Andronoudis, D., Dargenidou, C, Konstantinidi, E, and Pope, P.F., 2019. Conservative accounting and risk: the case of research & development. Working Paper, Bocconi University.

4. Market Valuation of Intangible Asset: Evidence on SG&A Expenditure

5. Conservatism, prudence and the IASB's conceptual framework

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