This article, which is based on the analysis of 33 CAC 40 French companies, tries to give an overall picture of intangible asset accounting methods on the eve of the advent of the new international accounting standards. Despite the varying differences in the recognition of intangible assets, the...

From 2005, European listed firms and many more around the world are required to adopt International Financial Reporting Standards (IFRS). The introduction of a uniform accounting system is expected to ensure greater comparability and transparency of financial reporting around the world. Over...

Accounting for intangible assets is the object of an intense debate between advocates of increasing the mandatory requirements and partisans of the current voluntary disclosure system. We provide empirical evidence allowing to discriminate between these two competing cases. Examining disclosure...

We take a first look at financial patents at the European Patent Office (EPO). As is the case at the US Patent and Trademark Office (USPTO), the number of financial patents in Europe has increased significantly in parallel with significant changes in payment and financial systems. Scholars have...

This study examines whether an intellectual capital (IC)-oriented corporate performance management (CPM) system drives corporate performance through supporting the development and accumulation of intellectual capital. Data were collected from 211 firms in Taiwan and analysed using a structural...

This Productivity Commission staff working paper (by Paula Barnes) examines sectoral investment in intangible assets in Australia following on from a previous paper on an examination of intangibles assets in the market sector as a whole. It highlights some significant issues relating to the...

Purpose – There is currently a tendency to reverse the relation between physical and intangible assets, in favor of the latter, which triggers the need to pay an ever higher attention to intangible assets. This article aims at presenting the relativity and inconsistence of the current...

We take a first look at financial patents at the European Patent Office (EPO). As is the case at the US Patent and Trademark Office (USPTO), the number of financial patents in Europe has increased significantly in parallel with significant changes in payment and financial systems. Scholars have...

Pressure on public finances has increased scrutiny of public support for innovation. We examine two particular issues. First, there have been many recent calls for the (relatively new) UK R&D subsidy to be extended to other “research” activities, such as software. Second, argument still...

Entities frequently spend resources or attire debts to purchase, develop, maintain or extend intangible resources like scientific or technical knowledge, design and implementation of new processes and systems, licenses, intellectual property, knowledge on market and brands (including trademarks...