Moving toward a principle-based approach to U.S. accounting standard setting: A demand for procedural justice and accounting reform
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DOI: 10.1016/j.adiac.2018.07.006
Abstract: Abstract In the wake of numerous accounting scandals in the early 2000s, the U.S. began considering a move away from a more rule-based approach to accounting standard setting and toward a more principle-based approach to… read more here.
Keywords: principle; principle based; approach accounting; accounting standard ... See more keywords
Recognition of Intangible Assets according to the International and National Accounting Standards
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DOI: 10.33146/2307-9878-2019-3(85)-5-11
Abstract: Intangible assets are typically nonphysical assets used over the long-term. Intangible assets are often intellectual assets. Proper valuation and accounting of intangible assets are often problematic, due in large part to how intangible assets are… read more here.
Keywords: accounting intangible; recognition; national accounting; accounting standard ... See more keywords