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Accounting for Intangible Assets a Review of Practice in the United Kingdom : A Longitudinal Approach

This study was conducted to address changes in practice regarding accounting for intangibles between 1987 and 1996. This research adopts a longitudinal approach as to observe reporting of accounting for intangibles. We studied the companies who had reported intangibles other than goodwill on balanc...

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Main Author: Md. Suhaimi, Md. Saleh
Format: Thesis
Language:English
English
Published: 1997
Subjects:
HF5601-5689 Accounting
Online Access:http://etd.uum.edu.my/899/
https://eprints.gla.ac.uk
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spelling my.uum.etd.8992021-05-24T03:12:47Z http://etd.uum.edu.my/899/ Accounting for Intangible Assets a Review of Practice in the United Kingdom : A Longitudinal Approach Md. Suhaimi, Md. Saleh HF5601-5689 Accounting This study was conducted to address changes in practice regarding accounting for intangibles between 1987 and 1996. This research adopts a longitudinal approach as to observe reporting of accounting for intangibles. We studied the companies who had reported intangibles other than goodwill on balance sheet. Data was obtained from annual reports that are available in the Ward’s Library Archive. Extel Financial Services and internet were used to collect certain information that was not available elsewhere. We separated findings in two groups to constitute the change of standards regarding intangibles, other than goodwill. The first group consisted of reports from 1987-1990, and the second group for reports from 1991-1996. Before 1990, it was found that companies used various types of bases for valuation. Some companies complied with the standards but to a minimal level of compliance. Most companies failed to report and disclose information regarding intangibles as the standards required. These practise made comparability between companies in the same industry impossible. Academics admitted that issues regarding intangible assets are complex and little understood. A group of accounting academics and business experts in the US is working together to crack this problem. They are developing a new way of measuring and reporting intangibles. Service sectors are now valuing their non tangible assets and present them in the financial reports. 1997-11 Thesis NonPeerReviewed application/pdf en /899/1/Md_Suhaimi_Md_Saleh.pdf application/pdf en /899/2/1.Md_Suhaimi_Md_Saleh.pdf Md. Suhaimi, Md. Saleh (1997) Accounting for Intangible Assets a Review of Practice in the United Kingdom : A Longitudinal Approach. Masters thesis, University of Glasgow. https://eprints.gla.ac.uk
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Md. Suhaimi, Md. Saleh
Accounting for Intangible Assets a Review of Practice in the United Kingdom : A Longitudinal Approach
description This study was conducted to address changes in practice regarding accounting for intangibles between 1987 and 1996. This research adopts a longitudinal approach as to observe reporting of accounting for intangibles. We studied the companies who had reported intangibles other than goodwill on balance sheet. Data was obtained from annual reports that are available in the Ward’s Library Archive. Extel Financial Services and internet were used to collect certain information that was not available elsewhere. We separated findings in two groups to constitute the change of standards regarding intangibles, other than goodwill. The first group consisted of reports from 1987-1990, and the second group for reports from 1991-1996. Before 1990, it was found that companies used various types of bases for valuation. Some companies complied with the standards but to a minimal level of compliance. Most companies failed to report and disclose information regarding intangibles as the standards required. These practise made comparability between companies in the same industry impossible. Academics admitted that issues regarding intangible assets are complex and little understood. A group of accounting academics and business experts in the US is working together to crack this problem. They are developing a new way of measuring and reporting intangibles. Service sectors are now valuing their non tangible assets and present them in the financial reports.
format Thesis
author Md. Suhaimi, Md. Saleh
author_facet Md. Suhaimi, Md. Saleh
author_sort Md. Suhaimi, Md. Saleh
title Accounting for Intangible Assets a Review of Practice in the United Kingdom : A Longitudinal Approach
title_short Accounting for Intangible Assets a Review of Practice in the United Kingdom : A Longitudinal Approach
title_full Accounting for Intangible Assets a Review of Practice in the United Kingdom : A Longitudinal Approach
title_fullStr Accounting for Intangible Assets a Review of Practice in the United Kingdom : A Longitudinal Approach
title_full_unstemmed Accounting for Intangible Assets a Review of Practice in the United Kingdom : A Longitudinal Approach
title_sort accounting for intangible assets a review of practice in the united kingdom : a longitudinal approach
publishDate 1997
url http://etd.uum.edu.my/899/
https://eprints.gla.ac.uk
_version_ 1701165220870750208
score 13.211869

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