چکیده (انگلیسی):

This article represents the fifth in a series of theoretical essays intended to supplement the
introductory financial accounting course and investigates the accounting treatment and related
conceptual connections for intangibles. In addition, intangibles present unique accounting issues,
conceptual challenges, and measurement dilemmas not found with most other assets, wa rranting
special coverage. The paper also presents scandalous accounting episodes that have made the
headlines as well as both theoretical and empirical studies that might be of interest to both
students and professors.