Accounting for intangible assets: There is also an income statement

Abacus

Volumn 45, Issue 3, 2009, Pages 358-371

  Penman, Stephen H ^a  

^a The Sanford C Bernstein Co Center for Leadership and Ethics   (United States)

Author keywords

Clean surplus; Fair value; Historical cost; Intangibles

Indexed keywords

EID: 70349100376     PISSN: 00013072     EISSN: 14676281     Source Type: Journal    
DOI: 10.1111/j.1467-6281.2009.00293.x     Document Type: Article

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