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192.168.6.56/handle/123456789/105409| Title: | Accounting for Expenditure on Intangibles |
| Authors: | Hunter, Laurie |
| Keywords: | Accounting; Economics; Expenditure on intangibles; Rate ofreturn |
| Issue Date: | 2012 |
| Publisher: | University of Sydeny |
| Description: | This paper first analyses the economic and accounting properties of intangibles, and second, empirically evaluates managerial practices for measuring and analyzing expenditure on intangibles. We present evidence from a survey of 614 large Australian firms that suggests gaps in the extent with which firms plan, monitor, record, analyse, and report on intangibles.Third, we evaluate the implications of our analysis and survey for accounting practice. |
| URI: | http://196.189.45.87:8080/handle/123456789/105409 |
| Appears in Collections: | Accounting and Finance |
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