Rethinking the reporting of intangibles

M Negash

South African Journal of Accounting Research, 2003, vol. 17, issue 1, 23-40

Abstract: This paper deals with one of the central problems of financial reporting. Using a mix of qualitative-quantitative approach the paper extends the author’s previous work on intangibles. It attempts to represent the views of users and preparers of financial statements about the identification, valuation and reporting of intangibles. Based on the opinions of users and prepares of financial statements and the principle of indeterminacy, the paper proposes a radical shift from the current financial reporting practice and advocates for the introduction of a separate statement for intangibles.

Date: 2003
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DOI: 10.1080/10291954.2003.11435104

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