期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2011
卷号：6
期号：3
页码：37
DOI：10.5539/ijbm.v6n3p37
出版社：Canadian Center of Science and Education
摘要：Many experts consider that the lack of accounting for internally generated intangible assets is, among other factors, to be blamed for the current financial crises. The current accounting regulators have not taken the initiative towards creation of new accounting standard to identify or to allow the capitalization, recognition and/or disclosure of these assets. This failure to properly identify, measure, and/or recognize the activities associated with intangible assets, appear at a time when the accounting standards are in the process of regulatory adjustments due to different view and ideas originating by the SEC, FASB and IASB. This paper explores some of the conceptual issues related to the initial identification of internally generated intangible assets. In addition, we propose an approach to recognize these assets in the financial statements using a hypothetical business combination approach.
