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The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) Intangible Assets

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  • Esther Cheung
  • Elaine Evans
  • Sue Wright

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  • Esther Cheung & Elaine Evans & Sue Wright, 2008. "The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) Intangible Assets," Australian Accounting Review, CPA Australia, vol. 18(3), pages 248-256, September.
    • Handle: RePEc:bla:ausact:v:18:y:2008:i:3:p:248-256
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2008.0029.x
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    References listed on IDEAS

    as
    1. Jayne Godfrey & Ping-Sheng Koh, 2001. "The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category," Australian Accounting Review, CPA Australia, vol. 11(24), pages 39-48, July.
    2. Stewart Jones & Alison D. Higgins, 2006. "Australia's switch to international financial reporting standards: a perspective from account preparers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(4), pages 629-652, December.
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    Cited by:

    1. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
    2. Esther Cheung & James Lau, 2016. "Readability of Notes to the Financial Statements and the Adoption of IFRS," Australian Accounting Review, CPA Australia, vol. 26(2), pages 162-176, June.
    3. Tu Chuc Anh & Ngoc Bui Thi & Oanh Le Thi Tu, 2019. "Relationship between Experts and Enterprises Viewed via the IFRS Application: An Empirical Study in Vietnam," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 9(8), pages 946-963, August.
    4. Shawn Ho & Baljit K. Sidhu & Fan Yang, 2023. "The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3609-3641, September.
    5. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
    6. Mark Russell, 2017. "Management incentives to recognise intangible assets," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57, pages 211-234, April.
    7. Rooney, Jim & Dumay, John, 2016. "Intellectual capital, calculability and qualculation," The British Accounting Review, Elsevier, vol. 48(1), pages 1-16.
    8. Cairns, David & Massoudi, Dianne & Taplin, Ross & Tarca, Ann, 2011. "IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia," The British Accounting Review, Elsevier, vol. 43(1), pages 1-21.

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