Publication of a new practice relevant report
Published: 1 June 2021
June 2021. The capitalisation debate of internally generated intangible assets: accounting for software costs
We are very pleased to announce the publication of another practice relevant report, which has been produced by members of the Adam Smith Observatory of Corporate Reporting Practices this year. As with the previous studies, this has been co-funded with ACCA and speaks directly to policy makers and regulators who call for evidence about the recognition of intangible assets on companies’ financial statements. This report is titled:
The capitalisation debate of internally generated intangible assets: accounting for software costs.
Access the report:
Further information: Ioannis.Tsalavoutas@glasgow.ac.uk
First published: 1 June 2021
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