Should more internally generated intangible assets be recognized? : a commentary
Year of publication: |
2023
|
---|---|
Authors: | Xie, Xuejing ; Zhang, Weiguo |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford : Wiley-Blackwell, ISSN 1467-6281, ZDB-ID 1480492-X. - Vol. 59.2023, 1, p. 6-31
|
Subject: | Chinese economy | IFRS | Internally generated intangible assets | New economy | Non-financial disclosure | R&D investment | Immaterielle Werte | Intangible assets | China | Welt | World | Immaterielle Güter | Intangible goods | New Economy | Investition | Investment |
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