Dr. Janice Denoncourt, a Senior Lecturer at Nottingham Law School, has authored the following guest post concerning updating accounting standards for intangibles. Notably, her comments tie together contributions from her recently published book [Intellectual Property, Finance and Corporate Governance (2018) is available from Routledge as part of the Research in IP Series here], which was discussed in her previous IP Finance post, here, and the recent UK Financial Reporting Council's consultation on Business Reporting of Intangibles: Realistic proposals. ‘The difficulty lies not so much in developing new ideas as in escaping from old ones.’ John Maynard Keynes (1883-1946)Accounting sanctions…
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