Recognising, measuring and disclosing intangible assets under IAS 38 and IFRIC 12: evidence from the Portuguese listed companies
| Autor(a) principal: | |
|---|---|
| Data de Publicação: | 2014 |
| Tipo de documento: | Dissertação |
| Idioma: | eng |
| Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
| Texto Completo: | http://hdl.handle.net/10362/11823 |
Resumo: | A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics |
| id |
RCAP_74f01229db2587abb471acbd5f9c7d31 |
|---|---|
| oai_identifier_str |
oai:run.unl.pt:10362/11823 |
| network_acronym_str |
RCAP |
| network_name_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
| repository_id_str |
7160 |
| spelling |
Recognising, measuring and disclosing intangible assets under IAS 38 and IFRIC 12: evidence from the Portuguese listed companiesA Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and EconomicsThis research analyses the recognition, measurement and disclosure of intangible assets in Portuguese listed companies for the period 2011-2012, with emphasis in the energy business. The findings suggest that reporting intangible assets according to IAS 38 shows distortions in recognition, lack of information about measurement, and issues in disclosure levels. The size of the firm, the weight of intangibles on total assets and the classes of intangibles are positively correlated with the Intangibles Disclosure Index designed during the research. Furthermore, in the energy regulated sector, reporting according to IFRIC 12 completely changed the balance sheet profile namely regarding license concessions.NSBE - UNLFerreira, LeonorRUNDomingos, André Miguel Antunes Mónica Alcobia2014-012014-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/11823TID:201476363enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T03:46:29Zoai:run.unl.pt:10362/11823Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:20:33.836016Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
| dc.title.none.fl_str_mv |
Recognising, measuring and disclosing intangible assets under IAS 38 and IFRIC 12: evidence from the Portuguese listed companies |
| title |
Recognising, measuring and disclosing intangible assets under IAS 38 and IFRIC 12: evidence from the Portuguese listed companies |
| spellingShingle |
Recognising, measuring and disclosing intangible assets under IAS 38 and IFRIC 12: evidence from the Portuguese listed companies Domingos, André Miguel Antunes Mónica Alcobia |
| title_short |
Recognising, measuring and disclosing intangible assets under IAS 38 and IFRIC 12: evidence from the Portuguese listed companies |
| title_full |
Recognising, measuring and disclosing intangible assets under IAS 38 and IFRIC 12: evidence from the Portuguese listed companies |
| title_fullStr |
Recognising, measuring and disclosing intangible assets under IAS 38 and IFRIC 12: evidence from the Portuguese listed companies |
| title_full_unstemmed |
Recognising, measuring and disclosing intangible assets under IAS 38 and IFRIC 12: evidence from the Portuguese listed companies |
| title_sort |
Recognising, measuring and disclosing intangible assets under IAS 38 and IFRIC 12: evidence from the Portuguese listed companies |
| author |
Domingos, André Miguel Antunes Mónica Alcobia |
| author_facet |
Domingos, André Miguel Antunes Mónica Alcobia |
| author_role |
author |
| dc.contributor.none.fl_str_mv |
Ferreira, Leonor RUN |
| dc.contributor.author.fl_str_mv |
Domingos, André Miguel Antunes Mónica Alcobia |
| description |
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics |
| publishDate |
2014 |
| dc.date.none.fl_str_mv |
2014-01 2014-01-01T00:00:00Z |
| dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
| dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
| format |
masterThesis |
| status_str |
publishedVersion |
| dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10362/11823 TID:201476363 |
| url |
http://hdl.handle.net/10362/11823 |
| identifier_str_mv |
TID:201476363 |
| dc.language.iso.fl_str_mv |
eng |
| language |
eng |
| dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
application/pdf |
| dc.publisher.none.fl_str_mv |
NSBE - UNL |
| publisher.none.fl_str_mv |
NSBE - UNL |
| dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
| instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
| instacron_str |
RCAAP |
| institution |
RCAAP |
| reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
| collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
| repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
| repository.mail.fl_str_mv |
|
| _version_ |
1799137847009083392 |