Perspectives on the Financial Reporting of Intangibles-Reference-Cited by-同舟云学术

Perspectives on the Financial Reporting of Intangibles

Published:2023-03-01 Issue:1 Volume:37 Page:1-13
ISSN:0888-7993
Container-title:Accounting Horizons
language:en
Short-container-title:

Author:

Appleton Anthony¹,Barckow Andreas²,Botosan Christine A.³^ORCID,Kawanishi Yasunobu³^ORCID,Kogasaka Atsushi⁴,Lennard Andrew¹^ORCID,Mezon-Hutter Linda⁵,Sy Joy⁶,Villmann Rebecca⁷

Affiliation:

1. Formerly of the United Kingdom Financial Reporting Council

2. Formerly of the Deutsches Rechnungslegungs Standards Committee of Germany

3. Financial Accounting Standards Board

4. Accounting Standards Board of Japan

5. Formerly of the Accounting Standards Board of Canada

6. Financial Accounting Standards Board Staff

7. Formerly Accounting Standards Board of Canada Staff

Abstract

SYNOPSIS Diversity in views about the existence, nature, and extent of the “intangibles problem” in financial reporting and various proposed solutions is well represented among national accounting standard setters. This paper summarizes the varying perspectives on these issues by a group of national accounting standard setters from Canada, Germany, Japan, the U.K., and the U.S. The paper strives to deliver a balanced discussion of the alternative perspectives to provide fodder for further consideration by the accounting community and to stimulate additional academic research relevant to these issues. JEL Classifications: M410.

Publisher

American Accounting Association

Subject

Accounting

Link

https://publications.aaahq.org/accounting-horizons/article-pdf/37/1/1/89721/i0888-7993-37-1-1.pdf

Reference35 articles.

1. Accounting for intangible assets;Avery;The Accounting Review,1942

2. Evolution in value relevance of accounting information;Barth;The Accounting Review,2022