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Articles

Accounting for intangible assets: suggested solutions

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Trinh Hiep Thien & Nguyen Xuan Hung. (2023) Intangible investments and cost of equity capital: An empirical research on Vietnamese firms. Cogent Economics & Finance 11:1.
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Niclas Hellman. (2022) Discussion of ‘Accounting for intangible assets: suggested solutions’. Accounting and Business Research 52:6, pages 631-640.
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Articles from other publishers (19)

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Hyung Il Oh & Stephen Penman. (2023) Income statement mismatching has not reduced the informativeness of earnings over time. Journal of Business Finance & Accounting 51:3-4, pages 756-782.
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Simon Lundh, Karin Seger, Magnus Frostenson & Sven Helin. (2023) Accounting as a means to legitimacy: the case of internally generated intangibles. Qualitative Research in Accounting & Management 21:2, pages 77-104.
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Alberto Méndez-Morales, Camilo Anzola-Morales, Liliana Elizabeth Ruiz-Acosta & David Andrés Camargo-Mayorga. (2024) Intangible assets and their effects on business performance: an analysis for Colombian companies. Revista Galega de Economía, pages 1-28.
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Stephen H. Penman & Hyung Il Oh. (2024) A Proposal for Goodwill Accounting. SSRN Electronic Journal.
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Mustafa Ahci. (2024) Text-Based Innovation Measure and Firm Performance. SSRN Electronic Journal.
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Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas & Fanis Tsoligkas. (2024) R&D Disclosures and the Informativeness of Future Earnings. SSRN Electronic Journal.
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Stephen Penman. (2023) Accounting for Uncertainty. Accounting, Economics, and Law: A Convivium 0:0.
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Anindita Chakravarty. (2023) Review of Marketing Relevant Real Activity Manipulation. Customer Needs and Solutions 10:1.
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Brian A. Rutherford. (2023) A pragmatist neoclassical accounting research agenda for identifiable intangibles. Journal of Applied Accounting Research 24:5, pages 933-966.
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Carlo Amendola, Alessandro Gennaro, Simone Labella, Pietro Vito & Marco Savastano. (2023) The evolution of intellectual capital disclosure driven by European regulatory change: evidence from the Italian stock market. Journal of Intellectual Capital 24:5, pages 1136-1163.
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Stephen Penman. (2023) Accounting for Intangible Assets: Thinking It Through. Australian Accounting Review 33:1, pages 5-13.
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Shefei Ma & Weiguo Zhang. (2023) How to improve IFRS for intangible assets? A milestone approach. China Journal of Accounting Research 16:1, pages 100289.
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Jonathan Bermúdez-Carvajal & Javier Parra-Domínguez. 2023. Distributed Computing and Artificial Intelligence, Special Sessions I, 20th International Conference. Distributed Computing and Artificial Intelligence, Special Sessions I, 20th International Conference 79 87 .
Warren Maroun, Wayne van Zijl, Rottok Chesaina & Robert Garnett. (2022) The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations. Australian Accounting Review 32:3, pages 334-351.
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King Carl Tornam Duho. (2022) Intangibles, Intellectual Capital, and the Performance of Listed Non-Financial Services Firms in West Africa: A Cross-Country Analysis. Merits 2:3, pages 101-125.
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Bilal Kimouche. (2022) Intangible Assets, Goodwill and Earnings Management: Evidence from France and the Uk. Folia Oeconomica Stetinensia 22:1, pages 111-129.
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Feng Xiong, Maoyue Xie, Lingjuan Zhao, Cheng Li & Xuan Fan. (2022) Recognition and Evaluation of Data as Intangible Assets. SAGE Open 12:2, pages 215824402210946.
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