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Definitions of an intangible asset: in context with HGB, IFRS and US-GAAP
University of Skövde, School of Technology and Society.
2008 (English)Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
Abstract [en]

 

 

This Bachelor thesis deals with the definition of Intangible Assets in the context of

financial reporting. The purpose is to integrate intangible assets into the balance

sheet. After a thorough analysis of the ongoing research shows that there is general

consensus concerning intellectual property, and general confusion concerning

knowledge, information and organization capital. Some have what it takes to enter

balance sheets, while others still lack a holistic concept that is generally accepted

and fulfils the demand of accounting. Neither of them is reported according to the

presently available and established knowledge. This thesis shows that a prerequisite

for an improved reporting is the consequential extension of accounting principles for

intangible assets. The fact that the term “intangible asset” became a gathering of all

possible intangible phenomena demands counter-actions. One of its reasons is the

demand for the measurement of relative performances of intangible assets. This

thesis shows that reporting absolute figures for intangible assets does not stand in

contrast with this, but can deliver the necessary data set for a holistic analysis that

also deals with intangible assets.

 

 

Place, publisher, year, edition, pages
2008. , 49 p.
Keyword [en]
intangible assets, accounting
National Category
Economics
Identifiers
URN: urn:nbn:se:his:diva-2257OAI: oai:DiVA.org:his-2257DiVA: diva2:37737
Presentation
2008-08-25, G314, Högskolan i Skövde, 13:15 (English)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2008-10-26 Created: 2008-10-13 Last updated: 2010-02-17Bibliographically approved

Open Access in DiVA

fulltext(635 kB)630 downloads
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf