This paper examines the issue of perceived value generated by the assignment of financial value to intangibles in financial reporting. In particular, values assigned to goodwill and other intangibles in mergers and acquisitions are examined, and the impact of such intangible valuations as a potential misperception/misdirection as to true underlying entity value is examined
The purchase price allocation process introduced by IFRS 3 provides a unique and new setting to stud...
While intangible assets play an increasingly important role in today’s business world, it remains di...
Purpose: The purpose of this paper is to review literature devoted to intangibles and their valuatio...
This paper examines the issue of perceived value generated by the assignment of financial value to i...
71 p.The basic purpose of this project is to identify whether there is a requirement or need for est...
AbstractThis paper is based on the assumption that there is a strong influence between the intangibl...
M.Comm.Intangible assets are increasingly becoming the critical determinant of value creation and fu...
This paper uses a transactions theory approach to analyse some of the measurement and disclosure iss...
Accounting for goodwill and identifiable intangibles is one of the most controversial issues in fina...
Abstract: Intangible investments have become the main value creators for many companies and economi...
Problems associated with financial reporting of intellectual property rights (IPR) and similar intan...
Value relevance can be defined as the association between accounting values and market values and it...
The valuation of intangible assets is problematic given their conditional, and therefore volatile, n...
The recent movement in standards setting toward fair-value-based accounting beyond financial assets ...
Brand valuation has become a commonplace tool for assessing company performance related to marketing...
The purchase price allocation process introduced by IFRS 3 provides a unique and new setting to stud...
While intangible assets play an increasingly important role in today’s business world, it remains di...
Purpose: The purpose of this paper is to review literature devoted to intangibles and their valuatio...
This paper examines the issue of perceived value generated by the assignment of financial value to i...
71 p.The basic purpose of this project is to identify whether there is a requirement or need for est...
AbstractThis paper is based on the assumption that there is a strong influence between the intangibl...
M.Comm.Intangible assets are increasingly becoming the critical determinant of value creation and fu...
This paper uses a transactions theory approach to analyse some of the measurement and disclosure iss...
Accounting for goodwill and identifiable intangibles is one of the most controversial issues in fina...
Abstract: Intangible investments have become the main value creators for many companies and economi...
Problems associated with financial reporting of intellectual property rights (IPR) and similar intan...
Value relevance can be defined as the association between accounting values and market values and it...
The valuation of intangible assets is problematic given their conditional, and therefore volatile, n...
The recent movement in standards setting toward fair-value-based accounting beyond financial assets ...
Brand valuation has become a commonplace tool for assessing company performance related to marketing...
The purchase price allocation process introduced by IFRS 3 provides a unique and new setting to stud...
While intangible assets play an increasingly important role in today’s business world, it remains di...
Purpose: The purpose of this paper is to review literature devoted to intangibles and their valuatio...
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