Ending the Reporting-for-Intangibles Current Status: Need to Start a New Approach

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Dalirian Akbar; MESHKI MEHDI; mohammadi nodeh fazel; Khardaryar Sina

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2020 | Volume:8 | Issue:32 Page(s): 259-272

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Information Journal Paper

Title

Ending the Reporting-for-Intangibles Current Status: Need to Start a New Approach

Author(s)

Dalirian Akbar | MESHKI MEHDI | mohammadi nodeh fazel | Khardaryar Sina | Issue Writer Certificate

Keywords

Financial ReportingQ1

accounting standardsQ2

intangible assetsQ2

Abstract

In recent years, the share of intangible assets in the corporate market value has grown steadily and paying attention to its implications is of great importance. The wave of companies moving toward investing in intangible assets and the formation, encouragement, and the desire to create knowledge-based and technology-driven companies have signs of changing business models, strategies, and moving towards a developed economy. However, it appears accounting standards related to intangible assets move from the left and neglected, and to shift towards alignment with economic changes stubbornly resists. In this research, the reasons for this resistance and the damage caused by this resistance, which are affecting investors and the economy, are discussed, and financial accounting and reporting of current intangible assets are presented as the main culprits. Finally, with the study and pathology in this regard, there are suggestions for improving the current state of Financial Reporting of intangible assets.

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APA: Copy

Dalirian, Akbar, MESHKI, MEHDI, mohammadi nodeh, fazel, & Khardaryar, Sina. (2020). Ending the Reporting-for-Intangibles Current Status: Need to Start a New Approach. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 8(32 ), 259-272. SID. https://sid.ir/paper/390008/en

Vancouver: Copy

Dalirian Akbar, MESHKI MEHDI, mohammadi nodeh fazel, Khardaryar Sina. Ending the Reporting-for-Intangibles Current Status: Need to Start a New Approach. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2020;8(32 ):259-272. Available from: https://sid.ir/paper/390008/en

IEEE: Copy

Akbar Dalirian, MEHDI MESHKI, fazel mohammadi nodeh, and Sina Khardaryar, “Ending the Reporting-for-Intangibles Current Status: Need to Start a New Approach,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 8, no. 32 , pp. 259–272, 2020, [Online]. Available: https://sid.ir/paper/390008/en

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