Syed Musa Alhabshi; Hafiz Majdi Abdul Rashid; Sharifah … - In: ISRA international journal of islamic finance 9 (2017) 2, pp. 190-195
Purpose This paper aims to address the financial reporting dimensions of intangible assets with specific reference to International Accounting Standards (IAS) 38 as well as relevant International Financial Reporting Standards (IAS 38 exclusion) that are embedded within intangible assets. These...