Home  Journals  International Accounting  9(141) - 2010 August

Disclosure of information about intangible assets in financial reporting according to international standards

Available online: 9 August 2010

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

This work presents the rules of disclosure of information about intangible assets in financial reporting prescribed by International Accounting Standard 38 Intangible Assets. A special attention is given to the issues of information disclosure about intangible assets with finite lives and intangible assets with indefinite lives, impaired and revalued intangible assets. The disclosure of information about amortization methods charged on intangible assets with finite lives is observed. The example of information disclosure about intangible assets is presented.

Keywords: intangible assets, information, disclosure, international standards

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 5 May 2024

Archive