Towards the convergence of accounting treatment for intangible assets
This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the international regulations stated by two important...
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| Format: | Article |
| Language: | Catalan |
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OmniaScience
2010-10-01
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| Series: | Intangible Capital |
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| Online Access: | http://www.intangiblecapital.org/index.php/ic/article/view/161 |