Intangible assets: seeking consistency

Article Abstract:

The International Accounting Standards Committee's 'Intangible Assets' accounting standard 38 (IAS) is discussed. Additional information on the IAS 38 requirements for accounting internally generated intangible assets is also included.

World, International Accounting Standards Board, Intangible property, Intangible assets

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No handouts for non-profits

Article Abstract:

Issues are presented concerning the accounting standards which should be used for financial reporting by not-for-profit entities. The measurement of the efficiency of not-for-profit entities is discussed.

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Help at hand for charities

Article Abstract:

Issues are presented concerning the special accounting needs of non-profitmaking organizations such as charities. The lack of standards for non-profitmaking organizations is discussed.

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