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Inflection points in the development of IAS 38
Ienciu, Nicoleta Marie; Matiş, Dumitru - In: Journal of financial reporting & accounting : JFRA 12 (2014) 1, pp. 62-75
Persistent link: https://www.econbiz.de/10010410324
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Inflection points in the development of IAS 38
Maria Ienciu, Nicoleta; Matiş, Dumitru - In: Journal of Financial Reporting and Accounting 12 (2014) 1, pp. 62-75
Purpose – This paper aims to identify the main inflexion points recorded into development of international accounting standards, case of IAS 38. Design/methodology/approach – The paper takes the form of a conceptual discussion and graphical analysis. The main research method consisted of...
Persistent link: https://www.econbiz.de/10014869670
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Market assessment of intangibles and voluntary disclosure about innovation : the incidence of IFRS
Ledoux, Marie-Josée; Cormier, Denis - In: Review of accounting & finance 12 (2013) 3, pp. 286-304
Persistent link: https://www.econbiz.de/10009788074
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Impact of software expenses on financial statements and capital ratios in the financial sector empirical : evidence from Germany and Austria
Leitner-Hanetseder, Susanne; Arminger, Josef; Hangl, Christa - In: Accounting & taxation : AT 13 (2021) 1, pp. 97-108
Persistent link: https://www.econbiz.de/10012692823
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Factors affecting the value-relevance of capitalized exploration and evaluation expenditures under IFRS 6
Ferguson, Andrew; Kean, Stephen; Pündrich, Gabriel - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 4, pp. 802-825
Persistent link: https://www.econbiz.de/10012661993
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Accounting discretion and purchase price allocation after acquisitions
Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 241-270
Persistent link: https://www.econbiz.de/10011672298
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Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
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Impact of intangibles on firm value : an empirical evidence from European public companies
Glova, Jozef; Mrázková, Silvia - In: Ekonomický časopis : časopis pre ekonomickú … 66 (2018) 7, pp. 665-680
Persistent link: https://www.econbiz.de/10012152851
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Real effects of intangibles capitalization : empirical evidence from voluntary IFRS adoption in Japan
Amano, Yoshiaki - In: Journal of international accounting research 19 (2020) 3, pp. 19-36
Persistent link: https://www.econbiz.de/10012504848
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The value relevance and reliability of intangible assets : evidence from South Korea
Ji, Hyunmi - In: Global business and finance review 23 (2018) 2, pp. 98-107
Persistent link: https://www.econbiz.de/10011896977