Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/105409
Full metadata record
DC FieldValueLanguage
dc.contributor.authorHunter, Laurie-
dc.date.accessioned2020-02-11T07:27:50Z-
dc.date.accessioned2020-05-15T23:01:06Z-
dc.date.available2020-02-11T07:27:50Z-
dc.date.available2020-05-15T23:01:06Z-
dc.date.issued2012-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/105409-
dc.descriptionThis 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.en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.publisherUniversity of Sydeny-
dc.subjectAccounting; Economics; Expenditure on intangibles; Rate ofreturnen_US
dc.titleAccounting for Expenditure on Intangiblesen_US
dc.typeArticleen_US
Appears in Collections:Accounting and Finance

Files in This Item:
File Description SizeFormat 
174.pdf341.71 kBAdobe PDFView/Open
Show simple item record


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.