Zur informationsgewährung durch die bilanzierung von intangibles nach IFRS

Susanne Schreiber

Metrika: International Journal for Theoretical and Applied Statistics, 2005, vol. 16, issue 4, 470 pages

Abstract: Although intangibles take on increasing importance, accounting for these costs still involves many problems. Specifically, one of the main issues is whether the costs of intangibles should be treated as assets placed on the balance sheet, or as an expense appearing on the income statement. In this article, accounting for intangibles according to IFRS is analyzed critically with respect to the information function of financial statements. The results can be explained with agency theory. Copyright Physica-Verlag 2005

Date: 2005
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DOI: 10.1007/BF02741384

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