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Discuss the history of accounting for Intangible Assets, specifically brand names both prior to, and after , the adoption of International Financial...
- 1. Discuss the history of accounting for Intangible Assets, specifically brand names both prior to, and after, the adoption of International Financial Reporting Standards (IFRS).
2. Analyse the reasons why, and the impact of, the change in accounting treatment for internally generated intangible assets, such as brands.