Accounting for brands in France and Germany compared with IAS 38 (intangible assets): an illustration of the difficulty of international harmonization
Year of publication: |
2004
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Authors: | Stolowy, Hervé ; Haller, Axel ; Klockhaus, Volker |
Published in: |
Developments in the international harmonization of accounting. - Cheltenham [u.a.] : Elgar, ISBN 1-84376-097-5. - 2004, p. 344-364
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Subject: | Deutschland | Germany | Frankreich | France | IFRS | Immaterielle Werte | Intangible assets | Vergleich | Comparison | Markenartikel | Brand | Bilanzierungsgrundsätze | Accounting standards | Bilanzierung | Balancing accounts |
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