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Title: An artifact based approach to the accounting recognition of assets, particularly intangible assets
Authors: El-Tawy, N
Tollington, T
Keywords: assets; intangible assets; artifacts; separability
Issue Date: 2009
Abstract: The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological focus is upon revisions to the definition of an asset. The asset recognition criteria presented in this paper break free from this narrow definitional perspective to offer an alternative view based on the recognition of artifacts and the related notion of separability.
Appears in Collections:Accounting
Business and Management
Brunel Business School Research Papers

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