Please use this identifier to cite or link to this item:
http://bura.brunel.ac.uk/handle/2438/3741
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. |
URI: | http://bura.brunel.ac.uk/handle/2438/3741 |
Appears in Collections: | Accounting Business and Management Brunel Business School Research Papers |
Files in This Item:
File | Description | Size | Format | |
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Artifact based approach.pdf | 131.76 kB | Adobe PDF | View/Open |
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