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Value relevance of customer-related intangible assets

Bauman, Mark P.; Shaw, Ken W. - In: Research in accounting regulation 30 (2018) 2, pp. 95-102

Persistent link: https://www.econbiz.de/10011947572

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

Changes in the value relevance of goodwill accounting following the adoption of IFRS 3

Hamberg, Mattias; Beisland, Leif Atle - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 59-73

Persistent link: https://www.econbiz.de/10010439625

Analyse der ausgewiesenen immateriellen Vermögenswerte der Unternehmen des HDAX

Frey, Hannes - In: Corporate finance / Biz 1 (2010) 8, pp. 512-518

Persistent link: https://www.econbiz.de/10008748504

Steuerung immaterieller Werte und IFRS

Castedello, Marc; Beyer, Sven - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 61 (2009) 2, pp. 152-171

Persistent link: https://www.econbiz.de/10003831997

Bonbons Hansel et Gretel inc.

Martel, Louise; Paul, Diane - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 1, pp. 51-59

Persistent link: https://www.econbiz.de/10011287491

Discounted cash flow and its implication on intangible valuation

Uzma, Shigufta Hena; Singh, J. P.; Kumar, Naveen - In: Global business review 11 (2010) 3, pp. 365-377

Persistent link: https://www.econbiz.de/10008749227

Die fair value-Bewertung immaterieller Vermögenswerte vor dem Hintergrund der Umsetzung internationaler Rechnungslegungsstandards

Jäger, Rainer; Himmel, Holger - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 55 (2003) 4, pp. 417-440

Persistent link: https://www.econbiz.de/10001784036

Legitimacy to Develop Fair Value Measurement Standards : The Case of the IVSC Discussion Paper – Determination of Fair Value of Intangible Assets for IFRS Reporting Purposes

Deaconu, Adela - 2009

measurement standards specific to this accounting concept. At present, with the exception of FAS 157, no professional standard … fair value measurement. The Anglo-Saxon respondents are more opened to accept the IVSC DP compared to respondents from … other countries, hence the IVSC's legitimacy to develop fair value measurement standards. Overall, we consider that …

Persistent link: https://www.econbiz.de/10013157452

Valuing brands under royalty relief methodology according to international accounting and valuation standards

Rubio, Gracia; Manuel, Conrado M.; Pérez-Hernández, … - In: European journal of management and business economics : … 25 (2016) 2, pp. 76-87

The aim of this paper is to introduce a statistical procedure to value a brand by means of which firms may be able to determine the level of implicit royalty that they would charge for the use of their brand, applying multivariate techniques from market references. The study has been based on a...

Persistent link: https://www.econbiz.de/10011821803