The intangible assets are increasingly considered the ultimate roots of company’s performance. The recent global financial crisis has awakened everyone associated with the field of management and accountancy. The importance and attractiveness of accounting numbers (earnings, dividends, and...

Purpose – Advocates of greater intangible asset reporting frequently make the criticism that the published financial statements of companies do not adequately reflect the value of intangible assets and hence provide potentially misleading information to the users of the financial statements....

The article covers the changes made to the Chart of Accounts and Instructions for its use concerning the accounting of non-current tangible and intangible assets and financial instruments revaluation (markdown). The concept and order of economic resources revaluation accounting have been...

The article covers the changes made to the Chart of Accounts and Instructions for its use concerning the accounting of non-current tangible and intangible assets and financial instruments revaluation (markdown). The concept and order of economic resources revaluation accounting have been...

Purpose –The purpose of this paper is to examine how the mandatory shift from Norwegian Generally Accepted Accounting Principles (NGAAP) to International Financial Reporting Standards (IFRS) in Norway affected the valuation weights of earnings and book values, with the aim of gaining insights...

The goodwill is, by nature, complex since this notion encompasses two realities: the first is an economic concept – the expected present value of economic profits – the second is an accounting aggregate – the excess of the acquirer’s purchase price over the fair values of the target’s...

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no...

Investment-to-GDP ratios across the Caribbean tend to be relatively high. In many countries, these ratios have been trending higher since the mid-1990s, largely reflecting public investment and foreign direct investment. Private domestic investors have been less prominent. This may be one reason...

This study examines the association between first-day returns and intellectual capital (IC) disclosure. Due to valuation difficulties, lower regulatory disclosure control and intangible properties underlying IC, we propose in the absence of sufficient disclosure ex ante uncertainty surrounding...

This paper comprehensively calculates corporate intangible assets by industry from 1998 to 2009, and evaluates the impact of expensing intangible assets on the cost of capital, the METR, and the welfare cost of inter-asset taxation, under current law and alternative tax policy including recent...