Intangible assets: seeking consistency

Article Abstract:

The International Accounting Standards Committee's 'Intangible Assets' accounting standard 38 (IAS) is discussed. Additional information on the IAS 38 requirements for accounting internally generated intangible assets is also included.

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No handouts for non-profits

Article Abstract:

Issues are presented concerning the accounting standards which should be used for financial reporting by not-for-profit entities. The measurement of the efficiency of not-for-profit entities is discussed.

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Help at hand for charities

Article Abstract:

Issues are presented concerning the special accounting needs of non-profitmaking organizations such as charities. The lack of standards for non-profitmaking organizations is discussed.

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