Finally we examined the recommended ways of

Info iconThis preview shows page 1. Sign up to view the full content.

View Full Document Right Arrow Icon
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: ible assets, as they often fill in the gaps left by s definitions consisting simply of lists. Finally, we examined the recommended ways of accounting for changes in the value of intangible assets. At the end of this first stage, fairly detailed tables presenting the official accounting regulations were drawn up: see Appendix 1: Summary of definitions of intangible assets; Appendix 2: Summary of recognition criteria for intangibles; and Appendix 3: Summary of treatments of changes in value of intangibles. In a second stage, we attempted to summarize the information contained in Appendices 1 to 3. We therefore established three tables, one for each of the three themes covered (definition, recognition and changes in value). These tables are presented in paragraphs 3, 4 and 5 of this paper. In establishing these tables, we sought to summarize the various possibilities in terms of definition, recognition and treatment of changes in value into the form of decision trees. These diagrams are included prior to the tables. 4 At each stage, we compared the groups formed by countries with similar accounting policies with the work by Mueller, Gernon and Meek (1994); it is interesting...
View Full Document

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.

Ask a homework question - tutors are online