Global ETD Search
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Showing 1 to 1 of 1 for “"Capitalising intangible assets"”.
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Internally generated intangible assets the vaccine for UK listed finance industry financial contagion?
Context: Internally generated non-capitalised intangible assets (IGNIAs) are not included in companies' balance sheets per international accounting standards, as they do not contribute to providing firms with resilience during crises. However, some companies gain a competitive advantage by …