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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.
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.
- Fall '13
- The Land