valuation approach for the fair value measurement of patented technologies is the income approach. Furthermore the accounting … standards leave room for accounting policy, which casts doubt on the reliability of financial statements …

postmodernist perspective. Thus, we aim to understand hyperreality and reality in accounting from the perspective of Baudrillarian … accounting information no longer refers to real references, which mean that we live in a world of free-floating signs. In the … simulation era of today's world, accounting, just like all other areas of knowledge, faces a crisis of representation. Goodwill …