ACCOUNTING FOR INTANGIBLE ASSET: THE WAY OUT
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Accounting for intangible asset has gained prominence in the past few decades due to changes in the way the business world operates. Intangible assets are either acquired in a business combination on developed internally. In case of acquisition in a business combination such assets are recorded at their air value, while in case of internally generated intangible assets the assets are recognized ...
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