An Analysis of Different Approaches in Reporting on Intangible Assets and Intellectual Capital
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Year of publication | 2010 |
Type | Conference abstract |
MU Faculty or unit | |
Citation | |
Description | This paper deals with difereńces in intangible asset statements pursuant to IFRS in comparison to US GAAP and the national accuonting legislation. The article also lists current views and trends, terms and definitions used in publication on intangible assets and intellectual capital. |