Intangible assets in Germany : analysis of the German stock market index DAX and a survey among the German certified public accountants
Year of publication: |
2014
|
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Authors: | Frey, Hannes ; Oehler, Andreas |
Published in: |
Journal of applied accounting research. - Bingley [u.a.] : Emerald, ISSN 0967-5426, ZDB-ID 2473939-X. - Vol. 15.2014, 2, p. 235-248
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Subject: | International accounting | Intangible assets | Goodwill | Accounting policy | Fair value measurement | Patent valuation | Deutschland | Germany | Immaterielle Werte | IFRS | Börsenkurs | Share price | Schätzung | Estimation | Bilanzielle Bewertung | Accounting valuation | Fair-Value-Bilanzierung | Fair value accounting | Geschäftswert | Patent | Aktienindex | Stock index | Messung | Measurement |
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