Abstract
SYNOPSISDiversity in views about the existence, nature, and extent of the “intangibles problem” in financial reporting and various proposed solutions is well represented among national accounting standard setters. This paper summarizes the varying perspectives on these issues by a group of national accounting standard setters from Canada, Germany, Japan, the U.K., and the U.S. The paper strives to deliver a balanced discussion of the alternative perspectives to provide fodder for further consideration by the accounting community and to stimulate additional academic research relevant to these issues.JEL Classifications: M410.
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