|
Accounting for Intangible Assets:
Why the Difference between Acquired and Internally Generated Brand Value?
An International Accounting Teaching Case
Susan Boedeker Hughes,
University of Vermont
Matthew Czerwinski, Simon Property Group Inc.
ABSTRACT. This case is designed to stimulate discussion about the appropriate financial statement treatment of intangible assets, whether acquired or developed internally. The case materials provide students with an introduction to accounting for intangibles under both International Financial Reporting Standards (IFRS) and U.S. generally accepted accounting principles (GAAP), as well as past practices that appeared in the UK, Australia and New Zealand.
Full-Text is no longer available online. Please contact the author(s) for more information about this manuscript.
Back to Session Listing
|