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Identifying an intangible asset requires a set of cumulative conditions that must be met with, such as: to generate future economic benefits for the society that could be transferred to that particular asset, and its cost, be correctly evaluated.
Persistent link: https://www.econbiz.de/10011276339
The omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study attempts to provide an insight into the style of IC disclosures done by the IT-sector corporations from India and Australia. We conducted a...
Persistent link: https://www.econbiz.de/10009352427
The article having as theme "The marketing conception and design of the supply and demand for accounting information …. Bookkeeping and accounting services marketing process”, brings into the reader’s attention the aspects of an intense connection … between accounting and marketing in the current context. …
Persistent link: https://www.econbiz.de/10010842652
goods and services and this can undoubtedly offer some distinct advantages as far as accounting and business is concerned … accounting system to incorporate the customers' choice. Studies show that followed by the slowdown, Indians continued to spend …
Persistent link: https://www.econbiz.de/10010669569
stronger institutional 'coercive' pressures. We argue that 'normative' pressures, from the accounting profession, only play a … regulators and obtaining greater support from the accounting profession, software developers and other interest groups are …
Persistent link: https://www.econbiz.de/10008461129
argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the …
Persistent link: https://www.econbiz.de/10008461130
spread components. This result supports theoretical models predicting that more quality of financial and accounting …
Persistent link: https://www.econbiz.de/10008461150
Accounting and financial information to enable internal and external users to identify, measure, classify and evaluate … element of progress, because with the economy grows and the need for information, especially financial and accounting … or its economic-financial results. The role of internal audit is to assess the financial and accounting information …
Persistent link: https://www.econbiz.de/10010700092
stronger institutional 'coercive' pressures. We argue that 'normative' pressures, from the accounting profession, only play a … regulators and obtaining greater support from the accounting profession, software developers and other interest groups are …
Persistent link: https://www.econbiz.de/10005048660
argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the …
Persistent link: https://www.econbiz.de/10005751511