Accounting for intangibles – a critical review of policy recommendations

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• The author is John P. and Lillian A. Gould Professor of Accounting at the Graduate School of Business, The University of Chicago, 5807 South Woodlawn Avenue, Chicago, Illinois 60637, USA. E‐mail: dskinner@chicagogsb. edu. He received useful comments from professional staff at the ICAEW, from participants at the conference in December 2007, and from the editor and a referee. Support from the ICAEW and the Graduate School of Business, The University of Chicago, is gratefully acknowledged. Eugene Soltes provided useful research assistance.
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