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Повний запис метаданих
Поле DC | Значення | Мова |
---|---|---|
dc.contributor.author | Schreiber, Susanne | - |
dc.date.accessioned | 2018-03-29T11:58:57Z | - |
dc.date.available | 2018-03-29T11:58:57Z | - |
dc.date.issued | 2007 | - |
dc.identifier.citation | Schreiber, S. Accounting for Important Intangible Assets in Different Industries: A Comparison of German Commercial Code and US GAAP [Text] / Susanne Schreiber // Journal of european economy. - 2007. - Vol. 6, № 3. - P. 296-313. | uk_UA |
dc.identifier.uri | http://dspace.tneu.edu.ua/handle/316497/27675 | - |
dc.description.abstract | Intangible assets take on increasing importance in nearly all branches of industry. As the analysis of accounting standards for intangible assets in differ- ent industries in this paper illustrates, there are many inconsistencies between different standards on accounting for intangibles within the context of US GAAP. In opposition to that, there are only few inconsistencies in accounting for diverse intangibles under German Commercial Code. Moreover, it is striking that – compared to German accounting regulations – US standards on accounting for intangibles implicitly offer more alternative ac- counting treatments. In view of the main objective of US financial reporting, im- plicit offers of accounting alternatives have to be criticized. Nevertheless, regard- less of the different goals of US and German financial reporting, not only the tra- ditionally conservative German Commercial Code, but also the US standards on accounting for intangibles generally favour conservatism and objectivity. | uk_UA |
dc.publisher | TNEU | uk_UA |
dc.subject | Intangible assets | uk_UA |
dc.subject | financial reporting | uk_UA |
dc.subject | accounting alternatives | uk_UA |
dc.subject | German Commercial Code | uk_UA |
dc.subject | US GAAP | uk_UA |
dc.subject | conservatism | uk_UA |
dc.subject | objectivity | uk_UA |
dc.subject | inconsistencies | uk_UA |
dc.subject | agency theory | uk_UA |
dc.subject | music industry | uk_UA |
dc.subject | film industry | uk_UA |
dc.subject | software industry | uk_UA |
dc.title | Accounting for Important Intangible Assets in Different Industries: A Comparison of German Commercial Code and US GAAP | uk_UA |
dc.type | Article | uk_UA |
Розташовується у зібраннях: | Журнал європейської економіки Том 6 (№3) Вересень 2007 |
Файли цього матеріалу:
Файл | Опис | Розмір | Формат | |
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Schreiber.PDF | 181.51 kB | Adobe PDF | Переглянути/Відкрити |
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