Towards intangible assets recognition : an empirical study of French CAC 40 companies
Year of publication: |
2005-10
|
---|---|
Authors: | Farjaudon, Anne-Laure ; Fabre, Karine |
Institutions: | Université Paris-Dauphine (Paris IX) |
Subject: | Immobilisations incorporelles | Accounting standards | Entreprises cotées | France | Intangible assets | IAS-IFRS | Impairment tests |
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