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Intangible Assets: Diversity of Practices and Potential Impacts from AIFRS Adoption

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  • KERYN CHALMERS
  • JAYNE GODFREY

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  • Keryn Chalmers & Jayne Godfrey, 2006. "Intangible Assets: Diversity of Practices and Potential Impacts from AIFRS Adoption," Australian Accounting Review, CPA Australia, vol. 16(40), pages 60-71, November.
    • Handle: RePEc:bla:ausact:v:16:y:2006:i:40:p:60-71
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2006.tb00046.x
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    References listed on IDEAS

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    1. Barth, ME & Clinch, G, 1998. "Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 199-233.
    2. Keith Alfredson, 2001. "Accounting for Identifiable Intangibles — An Unfinished Standard-Setting Task," Australian Accounting Review, CPA Australia, vol. 11(24), pages 12-21, July.
    3. Jayne Godfrey & Ping-Sheng Koh, 2001. "The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category," Australian Accounting Review, CPA Australia, vol. 11(24), pages 39-48, July.
    4. Edmund Jenkins & Wayne Upton, 2001. "Internally Generated Intangible Assets: Framing the Discussion," Australian Accounting Review, CPA Australia, vol. 11(24), pages 4-11, July.
    5. Jayne M. Godfrey, 2001. "Accounting for Intangibles," Australian Accounting Review, CPA Australia, vol. 11(24), pages 2-3, July.
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    Cited by:

    1. Nik Azmiah Binti Nik Azin & Norhayati bt Alias, 2019. "Value Relevance of Intangible Assets Before and After FRS 138 Adoptions: Evidence From Malaysia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 10(3), pages 267-279, May.
    2. Michael Bradbury, 2009. "Discussion of Dedman, Mouselli, Shen and Stark," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 342-357, September.
    3. Keryn Chalmers & Greg Clinch & Jayne M Godfrey, 2011. "Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia," Australian Journal of Management, Australian School of Business, vol. 36(2), pages 151-173, August.
    4. Shawn Ho & Baljit K. Sidhu & Fan Yang, 2023. "The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3609-3641, September.
    5. Cortese, Corinne & Irvine, Helen, 2010. "Investigating international accounting standard setting: The black box of IFRS 6," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 87-95.
    6. Keryn Chalmers & Greg Clinch & Jayne M. Godfrey, 2008. "Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets," Australian Accounting Review, CPA Australia, vol. 18(3), pages 237-247, September.

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