New inflection points identified in the evolution of IAS 38 Intangible Assets: a critical approach
by Nicoleta Maria Ienciu; Ionel-Alin Ienciu
International Journal of Critical Accounting (IJCA), Vol. 8, No. 3/4, 2016

Abstract: The purpose of this paper is to identify new inflection points in the development of IAS 38 Intangible Assets in order to provide a comprehensive image of its evolution. This paper develops the inflection point theory proposed before by Ienciu and Matiş (2014). By means of this theory, new inflection points are identified and analysed based on two determining factors: period of time expressed in months for each stage and amplitude expressed in number of comments letters received following the publication of a discussion paper/exposure draft. The paper results may help academics, practitioners and corporate reporting regulators better identify each change occurred in the evolution of IAS 38. By identifying new inflection points in the development of IAS 38, having had significant contribution to the inflection point theory in the accounting field, opportunities for future research are identified. The study extends the existing literature in the field of inflection point theory and highlights the contributions of different fields of interest in the inflection point arena.

Online publication date: Sat, 26-Nov-2016

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