focuses on the IFRS applications in 2005 in Turkey. Particularly has dealt with the following research questions: First, what … has been the position statement of the goodwill and the deferred taxes on the financial statements investigated? Second …, what has been the importance of the amounts of the goodwill and the deferred taxes on financial statements investigated? In …

a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … there are any justifications or rationales for a jurisdiction's willingness and pace to adopt IFRS, Basel III requirements …

This paper uses the License of Right (LOR) provision implemented in Section 23 of the German Patent Act to answer the … following questions: What is the distribution of the private value of the right to exclude others provided by a patent? What are … the welfare implications of having a License of Right system? Section 23 of the German Patent Act grants a patentee a 50 …

The Goodwill Model of the Competitive Market Allowing for Trust and Creating Jobs Consumers often cannot judge the … quality of goods and services at the time of the purchase decision. The goodwill model explains how the market participants … markets for experience goods the goodwill mechanism can ensure completely by itself that suppliers behave with integrity. The …

and its impairment. IFRS 3 (Revised) “Business Combinations” will create significant changes in accounting for goodwill … the major challenge concerns the goodwill. Is it an asset? How can it be measured? Which are the implications on fair … image of financial position and performances? Therefore, the accounting treatment of goodwill involves applying professional …

revised IFRS 3, focusing on the accounting principles surrounding the recognition and measurement of the identifiable net … IFRS 3 Business Combinations, which aims to help both users and preparers of the consolidated financial statements by … goodwill. …

background culminating in the adoption of IFRS – as well as the need for the adoption of IFRS. It also highlights why the value … implementation of IFRS in these jurisdictions may be crucial in restoring investor confidence – particularly in the aftermath of …