Accounting For Intangible Assets kitap kapağı
Kitap başlığı:

Accounting For Intangible Assets

Research and Development Cost of Select Units

LAP LAMBERT Academic Publishing (2013-03-08 )

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ISBN-13:

978-3-659-35857-9

ISBN-10:
3659358576
EAN:
9783659358579
Kitabın dili:
İngilizce
Özet:
Intangible Assets do not have any physical presence and therefore the evidence of their existence is not always visible and this poses a major problem in accounting for. Nevertheless, Research and Development (R&D) helps to create intangible assets through its innovation. Therefore, there is a need for classifying the R&D costs into recurring and non-recurring expenditure for the purpose of accounting for R&D costs. Indian Accounting Standard AS26 and International Accounting Standards IAS38 deal with the accounting for Intangible Assets. The present book, therefore, provides a conceptual framework of Accounting Standards and a comparison of the Indian AS with that of the IAS. This book consists of seven chapters. The book is mainly for the academicians, researchers and the students of Commerce and Management at post Graduate level and as well as for the Professional Courses. The book is focused on Accounting Standards covering Indian and International Accounting Standards; Research and Development - Trends and Progress; Accounting Treatment of Intangible Assets of Select Units; and Financial Performance of the Select Units.
Yayınevi:
LAP LAMBERT Academic Publishing
Websitesi:
https://www.lap-publishing.com/
Yazar:
Ravi Kumar Jasti, Prashanta Athma
Sayfa sayısı:
260
Yayın tarihi:
2013-03-08
Hisse:
Mevcut
Kategori:
Other
Fiyat:
79.00 €
Anahtar kelimeler:
accounting, Research and development, Intangible Assets, International Accounting Standards, Financial performance, Indian Accounting Standards, Accounting treatment, Indian AS 26, IAS38, comparasion of AS

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