Literaturnachweis - Detailanzeige
| Autor/in | Laux, Judy |
|---|---|
| Titel | Accounting Issues: An Essay Series Part V--Intangible Assets |
| Quelle | In: Journal of College Teaching & Learning, 5 (2008) 1, S.61-68 (8 Seiten)
PDF als Volltext |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Zeitschriftenaufsatz |
| ISSN | 1544-0389 |
| Schlagwörter | Stellungnahme; Accounting; Business Education; Introductory Courses; Financial Audits; Fundamental Concepts; Instructional Design; Essays; Educational Practices; Case Method (Teaching Technique) |
| Abstract | This article represents the fifth in a series of theoretical essays intended to supplement the introductory financial accounting course and investigates the accounting treatment and related conceptual connections for intangibles. In addition, intangibles present unique accounting issues, conceptual challenges, and measurement dilemmas not found with most other assets, warranting special coverage. The paper also presents scandalous accounting episodes that have made the headlines as well as both theoretical and empirical studies that might be of interest to both students and professors. (As Provided). |
| Anmerkungen | Clute Institute. P.O. Box 620760, Littleton, CO 80162. Tel: 303-904-4750; Fax: 303-978-0413; e-mail: Staff@CluteInstitute.com; Web site: http://www.cluteinstitute.com |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
| Update | 2017/4/10 |
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