The australian and international regulatory framework of identifiable intangibles

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Australians move towards complying with International Accounnting Standards by January 005 provides some very tangible issues. The new accounting standards IAS 8 prohibits the recognition of internaly generated brands, mastheads, publishing titles and customers lists. The reasoning for this is based on the requirement of recognition an intangible sset at cost and that determining the cost of these items is not possible. the question we should be asking is will convergence with this IFRS on intangible assets result in improved financial reporting for a company to provide better information to an investor and therefore be in the best interest of Australian economy. In this regard, specify the australian and international regulatory framework and key disclosure aspects of identifiable intangible. Examine menthod used to value identifiable intangibles and evaluate them in the light of informaiton usefulness.Australians move towards complying with International Accounting Standards by January 005 provides some very tangible issues. The new accounting standards IAS 8 prohibits the recognition of internally generated brands, mastheads, publishing titles and customers lists. The reasoning for this is based on the requirement of recognition an intangible asset at cost and that determining the cost of these items is not possible. the question we should be asking is will convergence with this IFRS on intangible assets result in improved financial reporting for a company to provide better information to an investor and therefore be in the best interest of Australian economy. In this regard, specify the australian and international regulatory framework and key disclosure aspects of identifiable intangible. Examine method used to value identifiable intangibles and evaluate them in the light of information usefulness. Considering the definition of assets defined by Conceptual Framework describe what should take place in respect of recognition, measurement and disclosure of identifiable intangibles in financial reports

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