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Accounting discretion and purchase price allocation after acquisitions
Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 241-270
Persistent link: https://www.econbiz.de/10011672298
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Intangibles as innovative drivers for competitive businesses
Lopes, Ilídio Tomás; Ferreira, Catarina Filipa Pitau - In: International journal of business innovation and … 24 (2021) 2, pp. 238-260
Persistent link: https://www.econbiz.de/10012507207
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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
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The optional qualitative assessment in impairment tests
Black, Dirk E.; Krupa, Jake; Minutti-Meza, Miguel - In: Journal of international accounting research 21 (2022) 2, pp. 1-30
Persistent link: https://www.econbiz.de/10013411460
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US-GAAP: Rechnungslegung für immaterielle Vermögensgegenstände nach Verabschiedung der FASB Standards 141 und 142
Davis, Maria K. - In: Der Betrieb 55 (2002) 14, pp. 697-701
Persistent link: https://www.econbiz.de/10001657934
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Die Bilanzierung von immateriellen Vermögenswerten des Anlagevermögens und Goodwill im Konzernabschluss : Gemeinsamkeiten und Unterschiede der deutschen, US-amerikanischen und inte...
Bruns, Hans-Georg; Thuy, Michael G.; Zeimes, Markus - In: Controlling : Zeitschrift für erfolgsorientierte … 15 (2003) 3/4, pp. 137-142
Persistent link: https://www.econbiz.de/10001758976
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Organizational capital, corporate tax avoidance, and firm value
Hasan, Mostafa Monzur; Lobo, Gerald J.; Qiu, Buhui - In: The journal of corporate finance : contracting, … 70 (2021), pp. 1-27
Persistent link: https://www.econbiz.de/10012703853
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Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?
Johnson, Peter M.; Lopez, Thomas J.; Sorensen, Trevor L. - In: Review of quantitative finance and accounting 56 (2021) 3, pp. 891-915
Persistent link: https://www.econbiz.de/10012498597
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The value of discretion in Africa : evidence from acquired intangible assets under IFRS 3
Tunyi, Abongeh A.; Ehalaiye, Dimu; Gyapong, Ernest; … - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050008-1-2050008-39
Persistent link: https://www.econbiz.de/10012301398
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Accounting for goodwill under IFRS : a critical analysis
Johansson, Sven-Erik; Hjelström, Tomas; Hellman, Niclas - In: Journal of international accounting auditing & taxation 27 (2016), pp. 13-25
Persistent link: https://www.econbiz.de/10011624457