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1

Reilly, Robert F. Guide to intangible asset valuation. [New York, NY: American Institute of Certified Public Accountants, Inc., 2013.

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2

Intangible assets and value creation. Chichester, West Sussex, England: J. Wiley, 2003.

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3

P, Schweihs Robert, ed. Valuing intangible assets. New York: McGraw-Hill, 1999.

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4

Board, Accounting Standards. Goodwill and intangible assets. London: Accounting Standards Board, 1993.

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5

Board, Accounting Standards. Goodwill and intangible assets. Milton Keynes: Accounting Standards Board, 1997.

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6

Brockington, Raymond. Accounting for intangible assets: A new perspective on the true and fair view. Wokingham, England: Addison Wesley, 1996.

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7

Aktivierung von immateriellen Anlagewerten in den USA im Vergleich zur deutschen Rechnungslegung. Frankfurt am Main: P. Lang, 1997.

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8

Bakshinskas, V. I͡U. Nematerialʹnye aktivy: Pravovoe regulirovanie, uchet, nalogooblozhenie. Moskva: Auditorskai͡a firma "T͡SBA", 1998.

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9

Hommel, Michael. Bilanzierung immaterieller Anlagewerte. Stuttgart: Schäffer-Poeschel, 1998.

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10

Mukei shisan no kaikei: Accounting for intangible assets. Tōkyō: Chūō Keizaisha, 2006.

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11

Committee, Consultative Committee of Accountancy Bodies Accounting Standards. Accounting for intangible fixed assets: Proposed statement of standard accounting practice. London: ASC, 1990.

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12

Daum, Jürgen H. Intangible assets--oder die Kunst, Mehrwert zu schaffen. Bonn: Galileo Press, 2002.

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13

Chiteki shisan no kansa. Tōkyō: Chūō Keizaisha, 2009.

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14

Higson, Andrew. Potentially dysfunctional impacts of harmonising accounting standards: The case of intangible assets. Loughborough: Loughborough University Banking Centre, 2000.

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15

Lynnik, N. V. Intellektualʹnai︠a︡ sobstvennostʹ i nematerialʹnye aktivy: Spravochno-metodicheskoe posobie. 2nd ed. Moskva: INIT︠S︡, 1998.

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16

Hofians, Robert. Immaterielle Werte in Jahresabschluss, Steuerbilanz und Einheitswerermittlung. Wien: Wirtschaftsverlag A. Orac, 1992.

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17

Mard, Michael J. Valuation for financial reporting: Fair value, business combinations, intangible assets, goodwill and impairment analysis. 3rd ed. Hoboken, N.J: Wiley, 2011.

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18

Guatri, Luigi. Impairment. Milano: EGEA, 2003.

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19

R, Hitchner James, and Hyden Steven D, eds. Valuation for financial reporting: The determination of fair value for audited intangible assets. 2nd ed. Hoboken, N.J: John Wiley, 2007.

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20

Cummins, Jason G. A new approach to the valuation of the intangible capital. Cambridge, Mass: National Bureau of Economic Research, 2003.

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21

Board, Accounting Standards. Goodwill & intangible assets: Working paper for discussion at public hearing. London: Accounting Standards Board, 1995.

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22

Tiedchen, Susanne. Der Vermögensgegenstand im Handelsbilanzrecht. Köln: O. Schmidt, 1991.

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23

Benke, Ralph L. Business combinations: Goodwill and other intangible assets. 5th ed. Arlington, VA: Tax Management Inc., 2012.

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24

Benke, Ralph L. Business combinations: Goodwill and other intangible assets. [United States]: Tax Management Inc., 2006.

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25

Khabarova, L. P. Uchet osnovnykh sredstv i nematerialʹnykh aktivov. Moskva: Zhurnal "Bukhgalterskiĭ bi͡u︡lletenʹ", 1996.

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26

Intangible assets in Germany and Great Britain: An accounting comparison. Frankfurt am Main: Peter Lang, 1998.

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27

Baxter, W. T. Asset values: "goodwill" and brand names. London: Technical & Research Committee of the Chartered Association of Certified Accountants, 1993.

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28

Michalczuk, Grażyna. Zasoby niematerialne jako czynnik wartości przedsiębiorstwa: Luka informacyjna sprawozdawczości finansowej. Białystok: Wydawnictwo Uniwersytetu w Białymstoku, 2013.

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29

Ochoa, Luis Martínez. Gestión de conocimiento e intangibles: Impacto en contabilidad y mercado de capitales. Pamplona: Ediciones Universidad de Navarra, 2002.

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30

American Institute of Certified Public Accountants. Testing goodwill for impairment. New York, NY: American Institute of Certified Public Accountants, Inc., 2013.

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31

Esser, Maik. Goodwillbilanzierung nach SFAS 141/142: Eine ökonomische Analyse. Frankfurt am Main: P. Lang, 2005.

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32

Metodika ot︠s︡enki intellektualʹnykh aktivov: Monografii︠a︡. Moskva: I︠U︡NITI, 2011.

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33

Intangible finance standards: Advances in fundamental analysis & technical analysis. Boston: Elsevier Academic Press, 2005.

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34

1955-, Tissen René Johannes, ed. Weightless wealth: Finding your real value in a future of intangible assets. London: Financial Times Prentice Hall, 2000.

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35

Gretter, Bettina. Die grenzüberschreitende Verlagerung von Humankapital zur Nutzung bilanzierter Werte im Inland: Ein Beitrag zum internationalen Unternehmenssteuerrecht. Konstanz: Hartung-Gorre, 1993.

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36

Connecticut. Office of Ombudsman for Property Rights. Goodwill study: Report to the Judiciary Committee, Planning & Development Committee, in response to Public Act no. 07-207, section 3. Hartford, Conn: Office of Ombudsman for Property Rights, 2008.

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37

Backsmann, Till. Immaterielle Vermögenswerte in Konzernbilanzen nach international anerkannten Rechnungslegungsgrundsätzen. Münster: Lit, 2003.

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38

Abeysekera, Indra. Intellectual capital accounting: Practices in a developing country. Abingdon, Oxon: Routledge, 2007.

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39

King, Elizabeth A. Transfer pricing and valuation in corporate taxation: Federal legislation vs. administrative practice. Boston: Kluwer Academic Publishers, 1994.

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40

United States. Congress. House. Committee on Commerce. Subcommittee on Finance and Hazardous Materials. Accounting for business combinations: Should pooling be eliminated? : hearing before the Subcommittee on Finance and Hazardous Materials of the Committee on Commerce, House of Representatives, One Hundred Sixth Congress, second session, May 4, 2000. Washington: U.S. G.P.O., 2000.

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41

Upton, Wayne S. Business and financial reporting, challenges from the new economy. Norwalk, Conn: Financial Accounting Standards Board of the Financial Accounting Foundation, 2001.

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42

Upton, Wayne S. Business and financial reporting, challenges from the new economy. Norwalk, Conn: Financial Accounting Standards Board of the Financial Accounting Foundation, 2001.

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43

Die Abgrenzung materieller und immaterieller Wirtschaftsgüter. Frankfurt am Main: P. Lang, 1999.

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44

Filʹev, V. I. Regulirovanie usloviĭ truda na predprii͡a︡tii͡a︡kh RF: Okhrana truda na osnove GOSTov RF. Moskva: Intel-Sintez, 1996.

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45

Black, Ervin L., and Mark L. Zyla. Accounting for Goodwill and Other Intangible Assets. Wiley & Sons, Incorporated, John, 2018.

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46

Daum, Juergen H. Intangible Assets and Value Creation. Wiley & Sons, Incorporated, John, 2007.

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47

Daum, Juergen H. Intangible Assets and Value Creation. Wiley, 2002.

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48

Daum, Juergen H. Intangible Assets and Value Creation. Wiley & Sons, Incorporated, John, 2003.

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49

Arthur Andersen & Co., S.C., ed. The Valuation of intangible assets. London: Economist Intelligence Unit, 1992.

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50

Accounting for Intangible Assets: A New Perspective on the True and Fair View (The Eiu Series). Longman Group United Kingdom, 1995.

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