Recently added articles from Australian Accounting Review:
Accounting for intangibles
Jul 01, 2001; ... EDITORIAL Will irreconcilable views about accounting for intangible assets sound the death-knell for international harmonisation of accounting standards? Or will it reorientate the nature of that harmonisation? Of all issues facing standard-setters globally, the accounting for ...
Internally generated intangible assets: Framing the discussion
Jul 01, 2001; ... Two assertions dominate discussions about the intersection between the new economy and business and financial reporting. First, the economy of 2001 is fundamentally different from the economy of 1950 and before. Second, traditional financial statements do not capture and may not be able to ...
Accounting for identifiable intangibles--an unfinished standard-setting task
Jul 01, 2001; ... FORUM: MEASUREMENT OF INTANGIBLES Years of debate have failed to produce an Australian consensus on accounting for identifiable intangible assets. The AASB in 1999 re-affirmed its view that assets such as brand names, mastheads, licences and trademarks have depreciable amounts that are ...
Capitalisation of intangibles - a review of current practice and the regulatory framework
Jul 01, 2001; ... FORUM: MEASUREMENT OF INTANGIBLES This paper reports on capitalisation practices of Australian managers for a large sample of firms in the 1993-97 period, and on accounting regulatory issues in relation to intangibles during and after this period. The data show diversity in ...
The relevance to firm valuation of capitalising intangible assets in total and by category
Jul 01, 2001; ... FORUM: MEASUREMENT OF INTANGIBLES Debate about the appropriate treatment of intangible assets can benefit from knowledge about the relevance of their financial statement capitalisation to valuation of firms. With rules permitting or requiring intangible asset capitalisation, Australia ...