Accounting for Expenditure on Intangibles.
In search of a unifying measurement feature on which to base a more systematic and potentially comprehensive analysis of intangibles, this paper first analyses the economic and accounting properties of intangibles, and second, empirically evaluates managerial practices for measuring and analysing ex...
| Published in: | Abacus Vol. 48; no. 1; pp. 104 - 146 |
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| Main Authors: | , , |
| Format: | Article |
| Published: |
Wiley-Blackwell
Mar2012
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| Online Access: | View this record in EBSCOhost |