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...
| Publicado en: | Abacus Vol. 48; no. 1; pp. 104 - 146 |
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| Autores principales: | , , |
| Formato: | Artículo |
| Publicado: |
Wiley-Blackwell
Mar2012
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| Acceso en línea: | Ver este registro en EBSCOhost |