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INTANGIBLE ASSETS AND THE ACCOUNTING REPRESENTATION CRISIS

  • José Zanoteli E
Advances in Scientific and Applied Accounting (2015) 8(1) 003-019
DOI: 10.14392/asaa.2015080101
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Abstract

… Accounting Theory to change. Then, the main concern had been to impose “the best move” when executing an accounting process (normative accounting theory… the Positive Theory bias…

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José Zanoteli, E. (2015). INTANGIBLE ASSETS AND THE ACCOUNTING REPRESENTATION CRISIS. Advances in Scientific and Applied Accounting, 8(1), 003–019. https://doi.org/10.14392/asaa.2015080101

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