Bank Core Deposit Intangibles: A Conceptual View.
从概念角度审视银行核心存款无形资产的会计处理，指出其资本化和摊销做法不符合当代会计理论的基本准则，对银行财务报告和监管有参考价值。
Abstract This article focuses on the revision of the accounting rules relating to the capitalization and subsequent amortization of certain intangible assets by banks for the purpose of applying the rules to such acquisition. As a result of recent pronouncements by the Financial Accounting Standards Board, the Securities and Exchange Commission and the Office of the Comptroller of the Currency, some banks have begun to capitalize one intangible asset purportedly arising from such acquisitions namely, core deposit intangibles. It therefore concludes that the core deposit intangible accounting does not comply with some of the basic precepts of contemporary accounting theory