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Accounting for expenditure on intangibles

Hunter, Laurie; Webster, Elizabeth; Wyatt, Anne - In: Abacus : a journal of accounting, finance and business … 48 (2012) 1, pp. 104-145

Persistent link: https://www.econbiz.de/10009535035

IDW Standard : Grundsätze zur Bewertung immaterieller Vermögenswerte ; IDW S 5

Institut der Wirtschaftsprüfer in Deutschland - 2015

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Integrated reporting and intellectual capital : concepts and possible solutions

Ramin, Kurt P. - In: Wissensbilanzen im Mittelstand : …, (pp. 109-124). 2013

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Moderating effect on the relationship between a companies’s life cycle and the relevance of accounting practices intangible assets

Salehi, Mehrdad; Valipour, Hashem; Moradi, Javad - 2013

The main objective of this study was to investigate the relationship between the company and the value relevance of intangible assets during the life cycle before and after the implementation of the accounting standard No. 17. Data in this research has been conducted in three phases, the first...

Persistent link: https://www.econbiz.de/10009761093

Earnings sustainability, economic conditions and the value relevance of accounting information

Beisland, Leif Atle; Hamberg, Mattias - In: Scandinavian journal of management 29 (2013) 3, pp. 314-324

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Why have measures of earnings quality changed over time?

Srivastava, Anup - In: Journal of accounting & economics 57 (2014) 2/3, pp. 196-217

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Discussion of "What financial and non-financial information on intangibles is value-relevant? : a review of the evidence"

Wrigley, Jed - In: Accounting and business research : a research quarterly … 38 (2008) 3, pp. 257-260

Persistent link: https://www.econbiz.de/10003746133

Bilanzierung und Bewertung immaterieller Vermögenswerte im Deutschen Aktienindex DAX der Jahre 2005 bis 2007

Frey, Hannes; Oehler, Andreas - In: Finanz-Betrieb : FB ; Zeitschrift für … 11 (2009) 6, pp. 316-323

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Intangible assets : valuation and economic benefit

Cohen, Jeffrey A. - 2005

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Accounting for brands in France and Germany compared with IAS 38 (intangible assets): an illustration of the difficulty of international harmonization

Stolowy, Hervé; Haller, Axel; Klockhaus, Volker - In: Developments in the international harmonization of …, (pp. 344-364). 2004

Persistent link: https://www.econbiz.de/10002129029