Chinese Study highlights limitations on IAS 38, accounting for intangible assets
CFO Talks
OCTOBER 2, 2024
The research “How to improve IFRS for intangible assets? The study found that many firms in China’s emerging high-tech markets are forced to expense their R&D entirely, which can stunt their growth and distort financial reports. A milestone approach” was authored by Shefei Ma and Weiguo Zhang in 2023.
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