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
Capitalization, in financial accounting, describes when costs are recorded as assets on a company balance sheet instead of being listed as expenses on the income statement. The capitalization approach acknowledges that some expenses produce benefits that extend beyond the current accounting cycle. Thus, ...
Base and Intangible Assets Capitalization can take two forms. The capital expenditure has its value added to a pre-existing base asset because the expenditure went into increasing the usefulness of the base asset; examples of this include vehicle upgrades and building improvements. Or the capital ex...
This paper is about the financialization of international accounting standards by the International Accounting Standards Board (IASB). International Financial Reporting Standards (IFRS's) now incorporate fair value reporting for different types of corporate assets. Thus the interminable process of speculative...
The growing value of intangible assets together with the capacity for innovation as a crucial competitive edge is increasingly important. Therefore, the purpose of this exploratory study is to examine the influence of R&D intensity and development costs capitalization on the credit ratings of R&D-activ...
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. P...