Implications of Accounting Research for the FASB's Initiatives on Disclosure of Information about Intangible Assets

On January 9, 2002, the Financial Accounting Standards Board (FASB) added a project to its technical agenda titled Disclosure of Information about Intangible Assets Not Recognized in Financial Statements. The Financial Accounting Standards Committee of the American Accounting Association responded t...

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Veröffentlicht in:	Accounting horizons 2003-06, Vol.17 (2), p.175-185
Hauptverfasser:	Maines, Laureen A, Bartov, Eli, Fairfield, Patricia M, Hirst, D. Eric, Iannaconi, Teresa A, Mallett, Russell, Schrand, Catherine M, Skinner, Douglas J, Vincent, Linda
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Balance sheets Business combinations Committees Customer satisfaction Disclosure Equity FASB statements Financial accounting standards Financial reporting Financial statements Intangible assets Intangible property Investments Laws, regulations and rules Market prices Proposals R&D Research & development Research & development expenditures Stock prices
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