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The key valuation and accounting issues arising in IFRS reporting on a business combination

Kennedy, Shân - In: IRZ : Zeitschrift für internationale Rechnungslegung 10 (2015) 1, pp. 31-33

Persistent link: https://www.econbiz.de/10010476625

The confusing task of measuring intanglible value

Sullivan, Patrick H.; McLean, Rob - In: Intellectual asset management : IAM ; magazine 23 (2007), pp. 54-59

Persistent link: https://www.econbiz.de/10003465967

Valuation for financial reporting : fair value measurements and reporting, intangible assets, goodwill and impairment

Mard, Michael J.; Hitchner, James R.; Hyden, Steven D. - 2007 - 2. [revised] ed.

Persistent link: https://www.econbiz.de/10003408068

Valuing intangible assets

Reilly, Robert F.; Schweihs, Robert P. - 2006 - [Nachdr.]

Persistent link: https://www.econbiz.de/10003409670

Behandlung immaterieller Ressourcen bei Purchase Price Allocations : Ergebnisse einer explorativen empirischen Studie

Günther, Thomas; Ott, Christian - In: WPg : Kompetenz schafft Vertrauen 61 (2008) 19, pp. 917-926

Persistent link: https://www.econbiz.de/10003758171

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

Ansatz und Bewertung immaterieller Wirtschaftsgüter beim Unternehmenserwerb

Wehrum, Konstantin - 2011

Persistent link: https://www.econbiz.de/10012878054

A Risk Assessment of Intangible Asset Valuation : The Post-Hoc Association Between Goodwill Impairments and Risk Hazards in Mergers and Acquisitions

Lohrey, Peter - 2017

We tested whether the change from SFAS 141 to SFAS 141r/ASC 805 had any effect on restatements due to goodwill ….5 times. Board of Director and Audit Committee involvement in the goodwill impairment decision reduced the likelihood of a … restatement occurring. Service industry companies were 3.2 times more likely to restate their assets due to goodwill impairment …

Persistent link: https://www.econbiz.de/10012945076

Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?

Johnson, Peter M.; Lopez, Thomas J.; Sorensen, Trevor L. - In: Review of quantitative finance and accounting 56 (2021) 3, pp. 891-915

Persistent link: https://www.econbiz.de/10012498597

The impact of valuation rules for intangible assets in Japanese and German accounting of listed companies

Arcy, Anne d' - 2003

Persistent link: https://www.econbiz.de/10013444483