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Immaterielle Werte nach Swiss GAAP FER und Risiken in der Revision

Hüttche, Tobias; Canipa-Valdez, Marco - In: Treuhand und Revision : Jahrbuch ... (2016), pp. 103-137

Persistent link: https://www.econbiz.de/10011632545

Redefining, measuring and disclosure of faculty intellectual capital

Unegbu, Angus O. - In: International journal of learning and intellectual … 13 (2016) 1, pp. 50-71

Persistent link: https://www.econbiz.de/10011590126

A critical perspective on intellectual capital non-financial reporting

Ienciu, Nicoleta Maria; Ienciu, Ionel-Alin - In: International journal of critical accounting : IJCA 8 (2016) 2, pp. 118-131

Persistent link: https://www.econbiz.de/10011644456

Die Aktivierung von Entwicklungskosten im handelsrechtlichen Jahresabschluss – eine theoretische und empirische Analyse nicht kapitalmarktorientierter Unternehmen im Rahmen der ers...

Wencki, Simone - 2017

Persistent link: https://www.econbiz.de/10011646767

The future of financial reporting : insights from research

Barth, Mary E. - In: Abacus : a journal of accounting, finance and business … 54 (2018) 1, pp. 66-78

Persistent link: https://www.econbiz.de/10011965528

Accounting for goodwill and other intangible assets

Black, Ervin, L.; Zyla, Mark L. - 2018

Cover -- Title Page -- Copyright -- Contents -- Introduction -- A. Scope of Book -- B. Definitions and Origins -- 1. U.S. GAAP Synopsis -- 2. IFRS Synopsis -- Chapter 1 Recognizing Intangible Assets -- A. Introduction and Background -- B. Recognizing Intangible Assets under IFRS -- 1....

Persistent link: https://www.econbiz.de/10011924187

The role on intellectual capital and its accounting recognition and measurement

Minovski, Zoran; Jancevska, Ivana - In: Journal of contemporary economic and business issues 5 (2018) 1, pp. 67-76

main objective is to examine the need for modifying the accounting theory to provide a standardized and comparable approach … when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial …

Persistent link: https://www.econbiz.de/10011862252

Historical perspectives on accounting for M&A

Amel-Zadeh, Amir; Meeks, Geoffrey; Meeks, J. Gay Tulip - In: Accounting and business research : a research quarterly … 46 (2016) 5, pp. 501-524

Persistent link: https://www.econbiz.de/10011578325

Reviewing IFRS goodwill accounting research : implementation effects and cross-country differences

D'Arcy, Anne; Tarca, Ann - In: The international journal of accounting : TIJA 53 (2018) 3, pp. 203-226

Persistent link: https://www.econbiz.de/10011931070

The role of management accounting systems in the development of intellectual (human) capital

Khosravipour, Negar; Hamidian, Mohsen; Asaadi, Azad - In: International journal of economic perspectives : IJEP 11 (2017) 3, pp. 232-242

Persistent link: https://www.econbiz.de/10012204718