Accounting for Intangible Assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a Solution

1999 ◽  
Author(s):  
Nils E. Joachim Hoegh-Krohn ◽  
Kjell Henry Knivsflå
Keyword(s):  
Intangible Assets ◽  
The Us ◽  
The Uk

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.

‘To see oursels as ithers see us’: Reflections on Scottish Independence from the United States

2014 ◽  
Vol 23 (3) ◽  
pp. 381-388 ◽  
Author(s):  
Euan Hague ◽  
Alan Mackie
Keyword(s):  
United States ◽  
The United States ◽  
The Us ◽  
Scottish Independence ◽  
The Uk ◽  
Scottish Diaspora

The United States media have given rather little attention to the question of the Scottish referendum despite important economic, political and military links between the US and the UK/Scotland. For some in the US a ‘no’ vote would be greeted with relief given these ties: for others, a ‘yes’ vote would be acclaimed as an underdog escaping England's imperium, a narrative clearly echoing America's own founding story. This article explores commentary in the US press and media as well as reporting evidence from on-going interviews with the Scottish diaspora in the US. It concludes that there is as complex a picture of the 2014 referendum in the United States as there is in Scotland.

Identity Politics and Migration

2008 ◽  
Vol 17 (1) ◽  
pp. 155-158
Author(s):  
Vytis Čiubrinskas
Keyword(s):  
National Identity ◽  
Identity Politics ◽  
Host Country ◽  
Social Anthropology ◽  
The Us ◽  
And Migration ◽  
The Uk ◽  
A Current ◽  
Respective Host

The Centre of Social Anthropology (CSA) at Vytautas Magnus University (VMU) in Kaunas has coordinated projects on this, including a current project on 'Retention of Lithuanian Identity under Conditions of Europeanisation and Globalisation: Patterns of Lithuanian-ness in Response to Identity Politics in Ireland, Norway, Spain, the UK and the US'. This has been designed as a multidisciplinary project. The actual expressions of identity politics of migrant, 'diasporic' or displaced identity of Lithuanian immigrants in their respective host country are being examined alongside with the national identity politics of those countries.

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