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Intangible Asset Accounting: How Do Worldwide Rules Differ?
Author(s) -
Bean LuAnn,
Jarnagin Bill D.
Publication year - 2001
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.1208
Subject(s) - intangible asset , accounting , asset (computer security) , business , executive summary , book value , economics , financial economics , finance , computer science , earnings , computer security
The quest to account for intangible assets has sparked debate both here and abroad. With so manycross‐border and domestic U.S. mergers, what do the latest changes mean for today's financialexecutive? © 2001 John Wiley & Sons, Inc.