Open AccessTowards the convergence of accounting treatment for intangible assets
Author(s) -
Yolanda Ramírez Córcoles
Publication year - 2010
Publication title -
intangiblecapital/intangible capital
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.246
H-Index - 14
eISSN - 2014-3214
pISSN - 1697-9818
DOI - 10.3926/ic.2010.v6n2.p185-201
Subject(s) - accounting , valuation (finance) , fair value , business , accounting information system , financial accounting , mark to market accounting , accounting standard , balance sheet , positive accounting , convergence (economics) , carry (investment) , economics , finance , economic growth