Recognising intellectual assets and liabilities in financial statements

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)

Abstract

This paper is an addition to the current debate on how to measure and recognise intellectual assets and liabilities. A conceptual approach has been proposed so that intellectual assets and liabilities can be recognised in the financial statements using market value as a reference point acknowledging that intellectual assets and liability items cannot be measured accurately to recognise them individually. It was constructed using the common ground between financial reporting and intellectual assets and liability management. It has used an intellectual assets definition, an intellectual assets indicator at an organizational level, the Australian conceptual framework in accounting and recently published and revised accounting standards in Australia as tools for its construction.
Original languageEnglish
Publication statusPublished - 2003
Externally publishedYes
EventGlobal Conference on Business and Economics - Imperial College, London, United Kingdom
Duration: 5 Jul 20037 Jul 2003

Conference

ConferenceGlobal Conference on Business and Economics
CountryUnited Kingdom
CityLondon
Period5/07/037/07/03

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  • Cite this

    Abeysekera, I. (2003). Recognising intellectual assets and liabilities in financial statements. Paper presented at Global Conference on Business and Economics, London, United Kingdom.