Perspectives on the financial reporting of intangibles
Year of publication: |
2023
|
---|---|
Authors: | Appleton, Anthony ; Barckow, Andreas ; Botosan, Christine A. ; Kawanishi, Yasunobu ; Kogasaka, Atsushi ; Lennard, Andrew ; Mezon-Hutter, Linda ; Sy, Joy ; Villmann, Rebecca |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 37.2023, 1, p. 1-13
|
Subject: | intangible | measurement | disclosure | financial reporting | Rechnungswesen | Accounting | Immaterielle Werte | Intangible assets | Nachhaltigkeit | Sustainability | Jahresabschluss | Financial statement | Unternehmenspublizität | Corporate disclosure | Immaterielle Güter | Intangible goods | IFRS |
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