The earliest paper on international classification of accounting systems is one hundred years old. For about 15 years … classification based on the accounting policy choices made by the largest listed companies of eight countries in 2008/9. All the … companies were using the same reporting rules, International Financial Reporting Standards (IFRS). This classification by IFRS …

This paper uses the classification of accounting systems as a guide to explore the impact of new International … group of classification of accounting systems was weakly confirmed. It had been found that the impact of these changes on … was significant and negative in Hungary.These findings are to an extent supported by the classification of National …

This paper aims to analyse the Basque Country companies' view about the financial valuation of intangibles relevance … results show that the companies that are interested in the financial valuation of the intangibles, specially for internal … interested in the valuation of their intangibles for external reasons need to provide information to stakeholders about their …

modern company. In this regard, it is possible to identify, measure and manage the critical intangibles in a company by means …

for IGTs based on their underlying mechanisms of supporting ideation. First, the current literature for the classification … of IGTs is reviewed. Then some related creativity theories are consulted and a new classification system is proposed …

el Analytic Hierarchy Process (AHP) y el Balanced Scorecard (BSC), permita gerenciar los intangibles en empresas basadas … permitieron identificar los intangibles que son prioritarios para este tipo de empresas. Por otro lado, se observó coherencia … entre los intangibles prioritarios y la especificidad que cada una de las empresas presenta en cuanto a su razón de ser …

empleando las empresas para suministrar información voluntaria sobre sus recursos intangibles ocultos. Los resultados obtenidos … medio para suministrar información de los recursos intangibles. …