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.

Date: 2013
References: View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://hdl.handle.net/10.1016/j.accfor.2012.10.001 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

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

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/racc20

DOI: 10.1016/j.accfor.2012.10.001

Access Statistics for this article

Accounting Forum is currently edited by Carol Tilt

More articles in Accounting Forum from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().