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Corporate lending in an intangibles economy: approaches and challenges

Day, Judy and Kontor, Eszter (2002). Corporate lending in an intangibles economy: approaches and challenges. Journal of International Banking Law and Regulation, 17(5) pp. 125–132.

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Abstract

Importance and nature of intangibles, including business concept, legal system's concept and accountants' concept, and treatment of intangibles under UK GAAP, including balance sheet, profit and loss account and cash flow statement.

Item Type: Journal Article
ISSN: 0267-937X
Keywords: assets; intellectual property; accounting standards
Academic Unit/Department: Open University Business School
Item ID: 1982
Depositing User: Users 12 not found.
Date Deposited: 17 Jul 2006
Last Modified: 23 Aug 2013 15:29
URI: http://oro.open.ac.uk/id/eprint/1982
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