Accounting for intangible assets: suggested solutions

Current accounting practice expenses many investments in intangible assets to the income statement, confusing earnings from current revenues with investments to gain future revenues. This has led to increasing calls to book those investments to the balance sheet. Drawing on relevant research, we eva...

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Hlavní autoři: Barker, R, Lennard, A, Penman, SH, Teixeira, A
Médium: Journal article
Jazyk:English
Vydáno: Taylor & Francis 2021