Some thoughts on the recognition of assets, notably in respect of intangible assets

Nevine El-Tawy and Tony Tollington

Accounting forum, 2013, vol. 37, issue 1, 67-80

Abstract: The paper presents interview based research directed towards a four part proposition (in bold type), namely, that the accounting recognition of an asset is rights-based, … separable in nature and capable of being measured financially. When combined together the recorded financial picture is one that only purports to represent economic reality. The distinguishing feature from that which is contained in many conceptual frameworks is the centrality of a ‘right to transfer’ an asset in the asset recognition process.

Keywords: Assets; Recognition; Rights; Separability (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:37:y:2013:i:1:p:67-80

DOI: 10.1016/j.accfor.2012.10.001

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