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What financial and non-financial information on intangibles is value-relevant? : a review of the evidence
Wyatt, Anne - In: Accounting and business research : a research quarterly … 38 (2008) 3, pp. 217-256
Persistent link: https://www.econbiz.de/10003745554
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Software and systems
Saidens, Susan M. - In: Wiley guide to fair value under IFRS : international …, (pp. 477-485). 2010
Persistent link: https://www.econbiz.de/10003974609
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Bilanzierung von Software : Ansatz, Bewertung und Umsatzrealisation von Software nach HGB, IFRS und US-GAAP
Suermann, Jan-Christoph - 2007 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003591378
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Wissen in der Rechnungslegung
Mindermann, Torsten - 2008
Persistent link: https://www.econbiz.de/10003697340
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Immaterielle Vermögenswerte in Konzernbilanzen nach international anerkannten Rechnungslegungsgrundsätzen
Backsmann, Till - 2003
Persistent link: https://www.econbiz.de/10001786480
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Intangible Resources in Mexican Accounting Standards : Recognition and Concealment
Vargas-Hernández, José G. - 2016
In the strategic discipline, resourced based view is widely accepted to explain the source of competitive advantage, it notes that the success of a company lies in the heterogeneity of the internal means are there to carry out their activity. The intangible resources have greater strategic...
Persistent link: https://www.econbiz.de/10013005892
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Mergers & Acquisitions and Intangibles
Ott, Christian - 2012
Persistent link: https://www.econbiz.de/10010205496
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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