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Please use this identifier to cite or link to this item: http://bura.brunel.ac.uk/handle/2438/3739

Title: Exploring some standard-setters’ views in respect of asset recognition
Authors: El-Tawy, N
Tollington, T
Keywords: conceptual framework; assets; intangible assets; asset recognition
Publication Date: 2009
Abstract: In-depth semi-structured interviews were conducted with four Standards-setters: three International Accounting Standards Board members and a Canadian Accounting Standards Board staff member –who has been working on the IASB’s Conceptual Framework project – in particular, the elements and recognition phase. These interviews were conducted from May to June 2008 and were directed towards seven related themes taken from the litarture: the definition of an asset, the recognition of an asset, asset recognition is a-priori to asset measurement, the resource in respect of intangible assets comprises ‘rights’, entity specific versus market specific events, separability, internally generated intangible assets. As one can observe from their personal views, they were not inclined towards the use of asset recognition criteria preferring instead to rely upon compliance with the definition of an asset and then an asset’s subsequent measurement.
URI: http://bura.brunel.ac.uk/handle/2438/3739
Appears in Collections:Accounting
Business and Management
Brunel Business School Research Papers

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