Perspectives on the Financial Reporting of Intangibles
总结了加拿大、德国、日本、英国和美国会计准则制定者对无形资产财务报告问题的不同观点，旨在为会计界提供讨论素材并激发相关学术研究。
SYNOPSIS Diversity in views about the existence, nature, and extent of the “intangibles problem” in financial reporting and various proposed solutions is well represented among national accounting standard setters. This paper summarizes the varying perspectives on these issues by a group of national accounting standard setters from Canada, Germany, Japan, the U.K., and the U.S. The paper strives to deliver a balanced discussion of the alternative perspectives to provide fodder for further consideration by the accounting community and to stimulate additional academic research relevant to these issues. JEL Classifications: M410.