Accounting for intangibles (other than goodwill) for Singapore-listed companies.

• Main Authors: Chang, Lang Lin., Leong, Wai Kuan., Tan, Chye Siong.
• Other Authors: Nanyang Business School
• Format: Final Year Project
• Language: English
• Published: 2013
• Subjects: DRNTU::Business::Accounting
• Online Access: http://hdl.handle.net/10356/51123
• Institution: Nanyang Technological University

Accounting for intangible assets in Singapore has not been an extensively researched topic in accounting. To aggravate the problem, there are no comprehensive or stringent mandated standards or guidelines to follow in accounting for intangible assets. As a result, different companies' methods of accounting for intangibles have become a controversial Issue. This study has been inspired by the lack of research and studies done on accounting for intangibles in the local environment and the deficiency of information regarding the accounting methods adopted by Singapore-listed companies. Consequently, we conducted a study on the accounting choice of companies listed on the Stock Exchange of Singapore and attempted to explain the possible reasons of companies' choice methods in accounting for intangibles. Results of this study with the allowance of certain limitations are mixed with respect to confirming hypotheses derived from Positive Accounting Theory. We hope that this study will contribute towards the understanding of accounting choice of Singapore companies with respect to intangibles.