An artifact based approach to the accounting recognition of assets, particularly intangible assets

Please use this identifier to cite or link to this item: http://bura.brunel.ac.uk/handle/2438/3741

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DC Field	Value	Language
dc.contributor.author	El-Tawy, N	-
dc.contributor.author	Tollington, T	-
dc.date.accessioned	2009-10-23T13:01:36Z	-
dc.date.available	2009-10-23T13:01:36Z	-
dc.date.issued	2009	-
dc.identifier.uri	http://bura.brunel.ac.uk/handle/2438/3741	-
dc.description.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.	en
dc.subject	assets; intangible assets; artifacts; separability	en
dc.title	An artifact based approach to the accounting recognition of assets, particularly intangible assets	en
dc.type	Working Paper	en
Appears in Collections:	Accounting Business and Management Brunel Business School Research Papers

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