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Capitalisation of Intangibles — A Review of Current Practice and the Regulatory Framework

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  • Anne Wyatt
  • Zoltan Matolcsy
  • Donald Stokes

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  • Anne Wyatt & Zoltan Matolcsy & Donald Stokes, 2001. "Capitalisation of Intangibles — A Review of Current Practice and the Regulatory Framework," Australian Accounting Review, CPA Australia, vol. 11(24), pages 22-38, July.
    • Handle: RePEc:bla:ausact:v:11:y:2001:i:24:p:22-38
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2001.tb00185.x
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    References listed on IDEAS

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    1. Ittner, CD & Larcker, DF, 1998. "Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 1-35.
    2. Cohen, Wesley M & Levinthal, Daniel A, 1989. "Innovation and Learning: The Two Faces of R&D," Economic Journal, Royal Economic Society, vol. 99(397), pages 569-596, September.
    3. Lev, Baruch & Sougiannis, Theodore, 1996. "The capitalization, amortization, and value-relevance of R&D," Journal of Accounting and Economics, Elsevier, vol. 21(1), pages 107-138, February.
    4. Greg Clinch, 1995. "Capital Markets Research And The Goodwill Debate," Australian Accounting Review, CPA Australia, vol. 5(9), pages 22-30, June.
    5. Zimmer, Ian, 1986. "Accounting for interest by real estate developers," Journal of Accounting and Economics, Elsevier, vol. 8(1), pages 37-51, March.
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    Cited by:

    1. Michael Bradbury, 2009. "Discussion of Dedman, Mouselli, Shen and Stark," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 342-357, September.
    2. Dahmash, Firas N. & Durand, Robert B. & Watson, John, 2009. "The value relevance and reliability of reported goodwill and identifiable intangible assets," The British Accounting Review, Elsevier, vol. 41(2), pages 120-137.

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