The Importance of Intangible Assets
Evaluation of Transitional Issues from a Canadian Standpoint
Contents
Topic Page
1. Executive Summary 3
2. Report
I. The Trade-off Between Relevance and Reliability 4
II. "Nothings" are Something to Consider 5
III. Current Practice in Canada 5
IV. The Challenge of Valuation 6
V. Analysis of Potential Improvements to Canadian Standards 7
? Issue One - Valuation
? Valuation and Business Combinations
? Solution to Valuation Issues
? Issue Two - Improved Transparency
? Recommendation for Improved Transparency
VI.&n ...