Voluntary disclosure on project intangibles from R&D in business reporting: A principles-based approach for R&D intensive companies

Journal of Intellectual Capital

Volumn 7, Issue 4, 2006, Pages 511-528

  Riegler, Christian ^a   Höllerschmid, Christian ^a  

^a VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS   (Austria)

Author keywords

Accounting standards; Austria; Disclosure; Germany; Intangible assets; Research and development

Indexed keywords

EID: 33750428587     PISSN: 14691930     EISSN: None     Source Type: Journal    
DOI: 10.1108/14691930610709149     Document Type: Article

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