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ERIC Number: EJ886659
Record Type: Journal
Publication Date: 2008-Jan
Pages: 8
Abstractor: As Provided
Reference Count: 30
ISSN: ISSN-1544-0389
Accounting Issues: An Essay Series Part V--Intangible Assets
Laux, Judy
Journal of College Teaching & Learning, v5 n1 p61-68 Jan 2008
This article represents the fifth in a series of theoretical essays intended to supplement the introductory financial accounting course and investigates the accounting treatment and related conceptual connections for intangibles. In addition, intangibles present unique accounting issues, conceptual challenges, and measurement dilemmas not found with most other assets, warranting special coverage. The paper also presents scandalous accounting episodes that have made the headlines as well as both theoretical and empirical studies that might be of interest to both students and professors.
Clute Institute. P.O. Box 620760, Littleton, CO 80162. Tel: 303-904-4750; Fax: 303-978-0413; e-mail:; Web site:
Publication Type: Journal Articles; Opinion Papers
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A