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Intangible assets in Germany : analysis of the German stock market index DAX and a survey among the German certified public accountants
Frey, Hannes; Oehler, Andreas - In: Journal of applied accounting research 15 (2014) 2, pp. 235-248
Persistent link: https://www.econbiz.de/10010513611
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Intangible assets in Germany
Frey, Hannes; Oehler, Andreas - In: Journal of Applied Accounting Research 15 (2014) 2, pp. 235-248
Purpose – Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX...
Persistent link: https://www.econbiz.de/10014838084
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On translating goodwill
Nobes, Christopher - In: Accounting in Europe 18 (2021) 3, pp. 407-418
Persistent link: https://www.econbiz.de/10012694128
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Time to get it right : an examination of post-acquisition fair value adjustments
Kubic, Matthew - In: Journal of financial reporting : a publication of the … 6 (2021) 1, pp. 109-135
Persistent link: https://www.econbiz.de/10012663682
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Die Bedeutung immaterieller Vermögenswerte in der deutschen IFRS-Bilanzierungspraxis
Küting, Karlheinz - In: Praxis der internationalen Rechnungslegung : PiR ; die … 4 (2008) 10, pp. 315-323
Persistent link: https://www.econbiz.de/10003759537
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"Die kleine Unternehmensbewertung" oder die neuen Vorschriften zur Goodwill- und Intangible-Bilanzierung nach SFAS No. 141 und SFAS No. 142 : eine Analyse unter bilanziellen und fi...
Pfeil, Oliver P.; Vater, Hendrik J. - In: KoR : internationale und kapitalmarktorientierte … 2 (2002) 2, pp. 66-81
Persistent link: https://www.econbiz.de/10001648548
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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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Did the goodwill accounting standard impose material economic consequences on Australian acquirers?
James, Kieran; How, Janice C. Y.; Verhoeven, Peter - In: Accounting and finance : journal of the Accounting … 48 (2008) 4, pp. 625-647
Persistent link: https://www.econbiz.de/10003782222
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Intangible assets, goodwill and earnings management : evidence from France and the UK
Kimouche, Bilal - In: Folia oeconomica Stetinensia : FOS 22 (2022) 1, pp. 111-129
Persistent link: https://www.econbiz.de/10014227972
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The Valuation of Digital Intangibles : Technology, Marketing, and the Metaverse
Moro Visconti, Roberto - 2022 - 2nd ed. 2022.
: Residual Goodwill, Bundled Intangibles And Bankability Issues -- Chapter 21: Goodwill Valuation -- Chapter 22: Portfolio of …
Persistent link: https://www.econbiz.de/10013361751