Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices : an illustration of the difficulty of international harmonization
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References listed on IDEAS
- Christopher Nobes, 1995. "International accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 249-254.
- Christian Hoarau, 1995. "International accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 217-233.
- Leo van der Tas, 1995. "International accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 255-260.
- Axel Haller, 1995. "International accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 235-247.
- A. W. Coats, 1995. "Comment," History of Political Economy, Duke University Press, vol. 27(5), pages 157-161, Supplemen.
- D. E. Moggridge, 1995. "Comment," History of Political Economy, Duke University Press, vol. 27(5), pages 87-91, Supplemen.
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- Omoye Sule Alade, 2013. "Determinants of Intangibles Assets Disclosure in Annual Report: Evidence from Nigerian Quoted Companies," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 3(5), pages 1152-1165, May.
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More about this item
Keywords
international accounting standards; IASC; intangible assets; brands; international harmonization;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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