Accounting for intangible assets: current requirements, key players and future directions

Stephen Powell

European Accounting Review, 2003, vol. 12, issue 4, 797-811

Abstract: This article provides an international (cross-country) review of current accounting requirements for intangible assets, identifies the key trend setters and considers potential future directions in the area of accounting for intangible assets. Accounting for intangible assets is one of the least developed areas of accounting theory and regulation. This article makes up part of the special forum devoted to furthering debate on accounting for intangible assets.

Date: 2003
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Citations: View citations in EconPapers (17)

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DOI: 10.1080/09638180310001628473

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