Agriculture firms are facing challenges on applying the Statement of Financial Accounting
Standards (PSAK) 69 which regulates the recognition, measurement, disclosure …

This study investigates accounting policy choices for intangible assets and their
determinants within the framework of positive accounting theory (PAT). A composite income …

Purpose This study aims to assess the influence of material internal control weaknesses
(ICWs) on investment in intangible assets, capital structure and commercial risk of …

Purpose: This study investigates whether the identifiable intangible assets (IIA), goodwill
(GW), and research and development expense (R&D) reported in the financial statements …

Cel: Weryfikacja wpływu wybranych czynników na poziom ujawnień obligatoryjnych o
wartościach niematerialnych według MSR 38, dokonywanych przez spółki notowane na …

Este artículo tiene como objetivo realizar un estudio descriptivo de la naturaleza de los
activos intangibles y un análisis multivariante para determinar si los factores como sector …

Many listed companies claim that their financial statements are prepared in accordance with
IFRSs but the reality is different due to varying levels of compliance because the burden of …

The issue of reporting intangible assets and reviewing the mandatory disclosed information
on them is constantly on the agenda of international regulatory bodies. Following this line …

Resumo Em 2018, a International Financial Reporting Standard (IFRS) 15–Rédito de
Contratos com Clientes–foi implementada com o objetivo de uniformizar o reconhecimento …

Purpose: This paper aims to investigate whether fair value is used in the largest Portuguese
companies as a measurement basis for non-current assets and to analyze the degree of …