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.

URL: http://uk.westlaw.com/search/default.wl?VR=1%2E0&y...

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.

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