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حسابداری و مالی::
هیئت استانداردهای حسابداری بین الملل، هیئت استانداردهای بین المللی حسابداری، هیئت بین المللی استانداردهای حسابداری
A comprehensive understanding of the intangibles and IC component from an accounting perspective can begin with the definition of intangibles provided by the International Public Sector Accounting Standard Boards (IPSASB) which have issued the International Public Sector Accounting Standard (IPSAS) 31, drawn primarily from International Accounting Standard (IAS) 38, Intangible Assets published by the International Accounting Standards Board (IASB).
Making reference to the accounting standard setter, it worth noting that the IASB in IFRS 3 for business combination, distinguishes marketing-related, customer-related, artistic-related, contract-based as well as technology-based assets (IFRS 3 par.IE16).
However, also in this standard, the IASB does not include those assets that cannot be clearly identified.،different countries by the IASB (International Accounting Standards Board),
The FT reported that in the US, the SEC has escalated its scrutiny of nonGAAP measures and that the IASB is already working on this issue.
made by the IASB in 2010 during the frst phase of its Conceptual
there were a handful of standards and pre IASB.،Partially in response to this, FASB and its corresponding international standard-setting organization, the International Accounting Standards Board (IASB), have been engaged in an effort to converge the two regimes, including making U.S.
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