I examine management's investment decision under the traditional amortization rules for intangible assets and that …

&D, advertising and human resource expenditures; (ii) measurement of intangibles at fair value; (iii) a new set of ‘revenue accounting …Numerous empirical studies reveal that accounting numbers – equity as well as earnings' measures - have lost value … economy' industries. On the grounds of this observation, commentators argue in favor of a change of the current accounting …

, to their recognition and finally to their valuation and measurement, and offers a critical understanding of the different … consistent proposal on accounting for and reporting on intangibles.Departing from some criticisms addressed against IAS/IFRS and … proposal on accounting for intangibles developed within the five theories of the firm.So doing, the paper helps to better …

Management. We develop a value driver tree, which systematically incorporates the information, coordination, synergy and …

companies recognising intangible assets. The current scenario calls for urgent review of the accounting principles used by …