Accounting for Intangible Assets: A New Perspective on the True and Fair View, 1st edition

  • Raymond Brockington

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Overview

Providing a comprehensive discussion of the accounting treatment of intangible assets, this work includes a description of what might theoretically be justifiable. Other features include discussion of: the historical origins of the balance sheet; its uses as a document for the business analyst; the meaning of the legal requirement to impart a true and fair view, and the bearing of this legislation on accounting standards; and the topics of separable intangible assets and international practice.

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Published by Pearson (September 26th 1995) - Copyright © 1996