scholarly journals The effect of the revision of intangible assets accounting standards on enterprise technology innovation

2021 ◽  
pp. 1-24
Author(s):  
Jinyong Chen ◽  
Hua Lei ◽  
Jie Luo ◽  
Xiangxi Tang ◽  
Muhammad Safdar Sial ◽  
...  
Keyword(s):  
Technology Innovation ◽  
Intangible Assets ◽  
Accounting Standards ◽  
Enterprise Technology

scholarly journals Recognition of Intangible Assets according to the International and National Accounting Standards

2019 ◽  
pp. 5-11
Author(s):  
Olena Vakulchyk ◽  
◽  
Valeriya Fesenko ◽  
Anastasiia Kaluhina ◽  
◽  
...  
Keyword(s):  
Intangible Assets ◽  
Accounting Standards ◽  
National Accounting

scholarly journals MENGUPAS PERSOALAN STANDAR AKUNTANSI KEUANGAN - GOODWIL DI BERBAGAI NEGARA : SUATU PENDEKATAN STUDI LITERATUR

2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Deddy Kurniawansyah
Keyword(s):  
Research Method ◽  
Intangible Assets ◽  
Accounting Standards ◽  
Financial Statements ◽  
Fair Value ◽  
Financial Accounting ◽  
International Accounting Standards ◽  
Fair Value Accounting ◽  
Literature Study ◽  
Accounting Standard

This literature study explains and describe the development of the concept of goodwill from the perspective of accounting by observing and describing until the development at this time, discusses differences in accounting standards of goodwill applicable in some countries, and explains the things that contradict the goodwill. This research method used qualitative with literature study. The results of this study are in some countries, the concepts and rules on goodwill accounting have undergone various changes, including international accounting standards issued by the IASC. Initially goodwill is capitalized and amortized over no more than 20 years. But, along with the increasing use of fair value accounting in accounting standards, thetreatment for goodwill also experienced a shift that is eliminated by the amortization method is replaced by doing impairment test to goodwill. The results of this study contribute as add to the treasury of financial accounting literature, especially accounting treatment of goodwill as intangible assets in the financial statements of various countries such as Indonesia, America and the England.Keyword :Goodwiil, Impairment, Financial Accounting Standard

Research on the Low-Carbon Technology Innovation System of Petroleum Enterprises

2014 ◽  
Vol 521 ◽  
pp. 810-814
Author(s):  
Jie Luo
Keyword(s):  
Technological Innovation ◽  
Technology Innovation ◽  
Innovation System ◽  
Decisive Role ◽  
System Optimization ◽  
System Construction ◽  
Low Carbon ◽  
The Core ◽  
Enterprise Technology ◽  
Core Activity

Technological innovation is the core activity of petroleum enterprises. Low-carbon technology innovation system construction and optimization play a decisive role for improving the ability of technological innovation and sustainable development. Based on analyzing the meaning of enterprise technology innovation system, detailed the structure of the low-carbon technology innovation system of petroleum enterprises, pointed out the direction and the main content of the low-carbon technology innovation system optimization, and provided a reference for Chinese petroleum enterprises to develop low-carbon technology innovation.

scholarly journals Review of accounting for goodwill: Historical to current perspectives

2011 ◽  
Vol 8 (3) ◽  
pp. 233-241
Author(s):  
Yousef Shahwan
Keyword(s):  
Content Analysis ◽  
Financial Reporting ◽  
Intangible Assets ◽  
Accounting Standards ◽  
Controversial Issues ◽  
International Accounting Standards ◽  
Financial Regulations ◽  
The Us ◽  
The Usa ◽  
The Uk

Accounting for goodwill is one of the most controversial issues in financial reporting. It has been on the agenda of the International Accounting Standards Board (IASB) as well as the Accounting Standards Board of Australia, the UK, and the US. IASB has also identified accounting for intangible assets (including goodwill) as a high priority. The objective of the present paper is to review the developments of accounting standards for goodwill made by the USA, UK, Canada, Australia, and the IASB. Reference to accounting and financial regulations is made to explore the effect of standard developments in promoting uniformity of practice in accounting for goodwill. Content analysis approach is adopted in this study. It concludes that the current regulations to account for goodwill provide little and further developments are still ahead.

scholarly journals Investments in Technological and Business Digitalization: Development of Accounting as a Factor of Economic Security for Business Entities in the Context of New Industrialization

2021 ◽  
Vol 93 ◽  
pp. 02030
Author(s):  
Alexey Popov
Keyword(s):  
Intangible Assets ◽  
Accounting Standards ◽  
Economic Security ◽  
Initial Cost ◽  
Intangible Investments ◽  
Standards Development ◽  
Business Entities ◽  
New Industrialization

The article is devoted to the issues of reforming the investment costs accounting for the technological and managerial processes digitalization in the course of new industrialization. It outlines the factors for the accounting development, represents plans for the investment assets federal standards development, and evaluates their implementation. It formulates the key differences in the composition and recognition of costs that form the initial cost of digitalization objects. It features the issues of recognising software as part of intangible assets or expenses of the organization. The author analyses and criticise new norms of the introduced accounting standards that build up information about investment objects in the economic processes digitalization. The article also identifies the indicators of economic security formed on data on digitalization investments accounting and defines further directions for the development of accounting in terms of tangible and intangible investments.

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