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Accounting for intangible assets: current requirements, key players and future directions

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  • Stephen Powell

Abstract

This article provides an international (cross-country) review of current accounting requirements for intangible assets, identifies the key trend setters and considers potential future directions in the area of accounting for intangible assets. Accounting for intangible assets is one of the least developed areas of accounting theory and regulation. This article makes up part of the special forum devoted to furthering debate on accounting for intangible assets.

Suggested Citation

  • Stephen Powell, 2003. "Accounting for intangible assets: current requirements, key players and future directions," European Accounting Review, Taylor & Francis Journals, vol. 12(4), pages 797-811.
    • Handle: RePEc:taf:euract:v:12:y:2003:i:4:p:797-811
    DOI: 10.1080/09638180310001628473
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    Cited by:

    1. Juan Carlos Salazar-Elena & M. Paloma Sánchez & F. Javier Otamendi, 2016. "A Non-Parametric Delphi Approach to Foster Innovation Policy Debate in Spain," Sustainability, MDPI, vol. 8(5), pages 1-26, May.
    2. Denise A. Jones, 2018. "Using real options theory to explain patterns in the valuation of research and development expenditures," Review of Quantitative Finance and Accounting, Springer, vol. 51(3), pages 575-593, October.
    3. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser, 2012. "The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 91-113.
    4. Gong, James Jianxin & Wang, Sophia I-Ling, 2016. "Changes in the value relevance of research and development expenses after IFRS adoption," Advances in accounting, Elsevier, vol. 35(C), pages 49-61.
    5. repec:dau:papers:123456789/1185 is not listed on IDEAS
    6. Dabbous, Monique & Toumi, Mondher & Simoens, Steven & Wasem, Juergen & Saal, Gauri & Wang, Yitong & Osuna, José Luis Huerta & François, Clément & Annemans, Lieven & Graf von der Schulenburg, Johann-Ma, 2022. "Amortization of gene replacement therapies: A health policy analysis exploring a mechanism for mitigating budget impact of high-cost treatments," Health Policy, Elsevier, vol. 126(1), pages 49-59.
    7. Karine Fabre & Anne-Laure Farjaudon, 2005. "Ecart D'Acquisition Et Normes Ias/Ifrs Une Etude Empirique Des Pratiques Des Entreprises Francaises," Post-Print halshs-00581193, HAL.
    8. Patrizia Gazzola & Stefano Amelio & Fragkoulis Papagiannis & Elena-Madalina Vatamanescu, 2019. "Financial Reporting in European Football Teams: A Disclosure Analysis of Player Registrations," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 182-206, October.
    9. repec:dau:papers:123456789/2641 is not listed on IDEAS
    10. repec:dau:papers:123456789/2618 is not listed on IDEAS
    11. Jean-François Casta & Olivier J. Ramond & Lionel Escaffre, 2008. "Economic Properties of Recognized Intangibles under Domestic Accounting Standards: Evidence from European Capital Markets," Post-Print halshs-00681592, HAL.
    12. repec:dau:papers:123456789/1900 is not listed on IDEAS
    13. Zapf, Anke, 2020. "Herausforderungen und Chancen bei der Bilanzierung von Kryptowährungen," Junior Management Science (JUMS), Junior Management Science e. V., vol. 5(2), pages 148-175.
    14. Patel, Pankaj C. & Guedes, Maria João & Soares, Nuno & da Conceição Gonçalves, Vítor, 2018. "Strength of the association between R&D volatility and firm growth: The roles of corporate governance and tangible asset volatility," Journal of Business Research, Elsevier, vol. 88(C), pages 282-288.
    15. Karine Fabre & Anne-Laure Farjaudon, 2007. "Une Etude Exploratoire Des Regles Et Pratiques Françaises Et Internationales En Matiere De Traitement Comptable Des Actifs Incorporels," Post-Print halshs-00543078, HAL.
    16. Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Élisabeth Walliser, 2010. "L'adoption en France des normes IFRS relatives aux incorporels : bouleversement des pratiques ou inertie ?," Post-Print halshs-00526410, HAL.
    17. Elisabeth Albertini, 2019. "Integrated reporting: an exploratory study of French companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 513-535, June.

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