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Derecognition looms for corporate intangibles
- Source :
- Australian CPA. June, 2003, Vol. 73 Issue 5, p78, 3 p.
- Publication Year :
- 2003
-
Abstract
- The impact of the new rules under the International Financial Reporting Standards in Australia on intangible assets like the reporting of entities and the requirement of intangible assets to be taken out from companyEs balance sheets is discussed. The International Accounting Standards Board Proposal has a significant impact in Australia, as there is currently no accounting standard in Australia that addresses accounting treatment of intangible assets.
- Subjects :
- Accounting -- Standards
Accounting -- Analysis
Assets (Accounting) -- Laws, regulations and rules
Assets (Accounting) -- Analysis
Company business management
Government regulation
Banking, finance and accounting industries
International Accounting Standards Board -- Management
International Accounting Standards Board -- Laws, regulations and rules
Subjects
Details
- Language :
- English
- ISSN :
- 14408880
- Volume :
- 73
- Issue :
- 5
- Database :
- Gale General OneFile
- Journal :
- Australian CPA
- Publication Type :
- Periodical
- Accession number :
- edsgcl.123008013