Accounting for Intangible Assets

Providing a comprehensive discussion of the accounting treatment of intangible assets, this work includes a description of what might theoretically be justifiable. Other features include discussion of: the historical origins of the balance sheet; its uses as a document for the business analyst; the meaning of the legal requirement to impart a true and fair view, and the bearing of this legislation on accounting standards; and the topics of separable intangible assets and international practice.