The aim of this paper is to analyze the Discussion Paper titled “Initial accounting for internally generated intangible assets”, published by AASB (Australian Accounting Standards Board) in 2008, that was developed by the staff of the Australian standard setter with the support of NSS (National Standard Setters), which is the international organization that represents the various national standard setters. The Australian Discussion Paper focuses its attention on a specific category of intangible assets, that is the ones internally generated, exploring in detail the problems relative to their initial accounting treatment.
ACCOUNTING FOR INTERNALLY GENERATED INTANGIBLE ASSETS ACCORDING TO AASB 138 (soggetto a doppio referaggio anonimo)
DELL'ATTI, Alberto;
2012-01-01
Abstract
The aim of this paper is to analyze the Discussion Paper titled “Initial accounting for internally generated intangible assets”, published by AASB (Australian Accounting Standards Board) in 2008, that was developed by the staff of the Australian standard setter with the support of NSS (National Standard Setters), which is the international organization that represents the various national standard setters. The Australian Discussion Paper focuses its attention on a specific category of intangible assets, that is the ones internally generated, exploring in detail the problems relative to their initial accounting treatment.File in questo prodotto:
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