The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles
Year of publication: |
2023
|
---|---|
Authors: | Ho, Shawn ; Sidhu, Baljit ; Yang, Fan |
Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 63.2023, 3, p. 3609-3641
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Subject: | AASB 138 | accounting standards | IAS 38 | internally generated intangible assets | recognition vs. disclosure | Australien | Australia | Immaterielle Werte | Intangible assets | IFRS | Bilanzierungsgrundsätze | Accounting standards | Immaterielle Güter | Intangible goods |
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