Please use this identifier to cite or link to this item: https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/14288
Title: Accounting for Intangible Asset (IA) - A study with Special Reference to Human Capital
Authors: G. Ganesan
A Mohamed Jaffar
Keywords: HUMAN CAPITAL
measurable effect and technological revolution.
Issue Date: 2012
Publisher: Journal of Management and Technology
Abstract: Accounting for intangibles has gained prominence in the past few decades due to changes in the way the business world operates. The technological revolution and in particular, the information age, has brought intangible resources to the fore of the business environment. According to the Financial Accounting Standard Board (FASB), an internally generated IA is proposed to be defined as a past event that has a measurable effect and that presents a future benefit. The F ASB Special Report states that there is no a need for different rules of recognition for internally and externally generated IA. The FASS clarifies that internally generated IA is simply an Asset without a physical presence, nor does have to it be an external acquisition.
URI: http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/14288
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