AMBIENTUM BIOETHICA BIOLOGIA CHEMIA DIGITALIA DRAMATICA EDUCATIO ARTIS GYMNAST. ENGINEERING EPHEMERIDES EUROPAEA GEOGRAPHIA GEOLOGIA HISTORIA HISTORIA ARTIUM INFORMATICA IURISPRUDENTIA MATHEMATICA MUSICA NEGOTIA OECONOMICA PHILOLOGIA PHILOSOPHIA PHYSICA POLITICA PSYCHOLOGIA-PAEDAGOGIA SOCIOLOGIA THEOLOGIA CATHOLICA THEOLOGIA CATHOLICA LATIN THEOLOGIA GR.-CATH. VARAD THEOLOGIA ORTHODOXA THEOLOGIA REF. TRANSYLVAN
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Autori: ANDREAS GEORGIOU.
DOI: 10.2478/subboec-2024-0010
Published Online: 2024-08-30
Published Print: 2024-08-30
pp. 62-85
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Abstract: This article attempts to describe the standards dealing with intangible asset treatment by multiple regulatory bodies and subsequently compare them using content and similarity analysis. The specific standards debated are IAS 38 from an accounting perspective, IVS 210 from a valuation perspective, and ISA 620 from an auditing perspective. The similarity analysis is conducted using two tools. First, Voyant tools are used to perform a text similarity analysis of the standards'' text bodies in portable document format. The technique employed is principal component analysis. The second tool is SPSS version 25, which employs various similarity and dissimilarity measures such as simple matching, Jaccard, and Euclidean coefficient, indicating that the similarity of the standards is rather mediocre in relative terms.
JEL Classification: O30, M40, M48
Keywords: intangibles, assets, standards, regulation, similarity
