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Accounting for goodwill and other intangible assets
Black, Ervin, L.; Zyla, Mark L. - 2018
.S. GAAP Synopsis -- 2. IFRS Synopsis -- Chapter 1 Recognizing Intangible Assets -- A. Introduction and Background -- B …. Recognizing Intangible Assets under IFRS -- 1. Definitional Criteria -- 2. Recognition Criteria -- 3. Examples -- C. Self …. IFRS Rules on Internally Generated Intangible Assets -- D. Intangible Assets Acquired in an Asset Acquisition -- 1. U …
Persistent link: https://www.econbiz.de/10011924187
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Bewertung immaterieller Vermögenswerte : Grundlagen, Anwendung anhand eines Fallbeispiels, Bilanzierung, Goodwill
Moser, Ulrich - 2017 - 2., überarbeitete Auflage
Persistent link: https://www.econbiz.de/10011405993
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Valuation for financial reporting : intangible assets, goodwill, and impairment analysis, SFAS 141 and 142
Mard, Michael J. (contributor) - 2002
Persistent link: https://www.econbiz.de/10001652446
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Die indikative Kaufpreisallokation nach IFRS 3 : Funktionen, Methoden und Bedeutung der Pre-Deal-PPA
Wünsch, Martin - 2010 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003965255
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Ansatz und Bewertung immaterieller Wirtschaftsgüter beim Unternehmenserwerb
Wehrum, Konstantin - 2011
Persistent link: https://www.econbiz.de/10012878054
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Valuing IT-Related Intangible Assets
Saunders, Adam; Brynjolfsson, Erik - 2015
We assess the value of IT-related intangible assets and then use data on business practices and management capabilities to understand how this value is distributed across firms. Using a panel of 127 firms over the period 2003-2006, we replicate and extend the Brynjolfsson, Hitt and Yang (2002)...
Persistent link: https://www.econbiz.de/10014152406
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Behandlung der immateriellen Vermögenswerte im Rahmen der Erstkonsolidierung nach IAS/IFRS
Grüner, Tanja - 2006
Persistent link: https://www.econbiz.de/10013268997
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Measuring the Convergence Degree between Accounting and Valuation Standards : Case Study on Intangible Assets
Deaconu, Adela - 2011
This research measures the convergence between fair value accounting and valuation regulations in the case of intangible assets. In this respect, it analyzes through an empirical approach the accounting and valuation rules and the determinant factors of the similarities or dissimilarities...
Persistent link: https://www.econbiz.de/10013121448
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Accounting Standards for Intangibles Reporting
Madhani, Pankaj M. - 2014
Intangible assets are a major tool for organizations to build competitive advantages as the value attached to intangible assets has increased manifold in the current era of knowledge or information economy. As firms now become more knowledge and information-based, intangible assets will comprise...
Persistent link: https://www.econbiz.de/10013070024