Boya Century Publishing

Academic
Efficient
Fast
Set Homepage | Favorite
Article Details

FIEM047.pdf

Article Title : The Critical Analysis of Importance of IAS 38 for Financial Reporting
Author(s) : Wenchang Li
Corresponding Author : Wenchang Li
Keywords : Intangible Assets, International Accounting Standard, Financial Reporting.
PDF : http://download.BCPub.org/proceedings/2020/FIEM2020/FIEM047.pdf
Abstract

With the rapid development of knowledge-based economy and information society, intangible asset has been attached more and more importance to by enterprises. Meanwhile, recognizing and measuring intangible assets are also becoming increasingly crucial for internal managers of companies and external investors. As the guideline of identifying the accounting information of intangibles, IAS 38 will be analyzed and evaluated from both positive and negative sides in the paper.

Contact email:contact@bcpub.org
Journals
Proceedings