1998 covering many countries as well as from the

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Unformatted text preview: athered from several works, principally Coopers & Lybrand (1993) and Orsini et al. (1998), covering many countries, as well as from the original official documents themselves where available. The official sources vary according to the country: they may be called laws, standards, doctrines, etc. (see Appendix 4 for summaries of the legal and institutional bases in the countries studied). First of all we obtained the accounting information available on goodwill, R & D costs and other intangible assets. Generally, these three categories are presented separately in the accounting laws and standards. 2.4 Procedure As our objective was to understand the accounting approaches applied to intangibles in different countries, we grouped the information under three major themes. We looked first at the types of definition for intangibles, then at the recognition criteria for internally developed or purchased intangibles. These criteria are indissociable from the definitions in understanding a country’ approach to intang...
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This note was uploaded on 05/02/2013 for the course ECONOMIC economics taught by Professor Economics during the Fall '13 term at Elmont Memorial High School.

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