This study examines whether the information on capitalization of intangible assets improves the precision of analysts' forecasts after the adoption of IFRS 3 anLin, Yu-ChenYoung, Chaur-ShiuhSun, Wen-ChiChiu, Mei-FengSocial Science Electronic Publishing...
IFRS were established in 2001 and incorporated the older International Accounting Standards (IAS). International Accounting Standards relevant to the capitalization of capital expenditures include IAS 18 and IAS 38, which are concerned with revenue recognition and intangible assets. Capital and Revenue ...
Capitalized interest is US GAAP term that refers to the part of interest expense that is capitalized as part of the cost of asset. IFRS uses the term borrowing costs for costs incurred in relation to a debt used for construction of the asset.
INTERNALLY GENERATED INTANGIBLE ASSETS VALUATION: DEBATE AND LITERATURE REVIEW In a nutshell, the trade-off between the additional informativeness offered to investors through signaling and the probability of managerial opportunistic ... A Georgiou - 《Review of Economic Studies & Research Virgil Madgearu...
The value of intangible assets diminishes over time; this decrease in value is the amortization recorded in every accounting period throughout the asset’s economic life. For intangible assets with definite lives, the amortization is calculated by taking the capitalized cost and dividing by the asset...
INTANGIBLE propertyThis study examines how firm behaviors are affected by the voluntary adoption of International Financial Reporting Standards (IFRS) in Japan, which has expanded the scope for the capitalization of intangible assets compared with the Japanese Generally Accepted Accounting Principles. Pr...