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

  • Raymond Brockington

Unfortunately, this item is not available in your country.


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.

For teachers

All the material you need to teach your courses.

Discover teaching material

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