Gotowa bibliografia na temat „Identifiable intangibles”
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Artykuły w czasopismach na temat "Identifiable intangibles"
Pastor, Damián, Jozef Glova, František Lipták i Viliam Kováč. "Intangibles and methods for their valuation in financial terms: Literature review". Intangible Capital 13, nr 2 (10.02.2017): 387. http://dx.doi.org/10.3926/ic.752.
Pełny tekst źródłaZhang, Ivy Xiying, i Yong Zhang. "Accounting Discretion and Purchase Price Allocation After Acquisitions". Journal of Accounting, Auditing & Finance 32, nr 2 (27.07.2016): 241–70. http://dx.doi.org/10.1177/0148558x15598693.
Pełny tekst źródłaNell, Tobias, Martin Tettenborn i Silvia Rogler. "Materiality and disclosure quality of identifiable intangible assets: Evidence from Germany". Corporate Ownership and Control 12, nr 2 (2015): 374–93. http://dx.doi.org/10.22495/cocv12i2c3p3.
Pełny tekst źródłaAlfredson, Keith. "Accounting for Identifiable Intangibles - An Unfinished Standard-Setting Task". Australian Accounting Review 11, nr 25 (listopad 2001): 12–21. http://dx.doi.org/10.1111/j.1835-2561.2001.tb00184.x.
Pełny tekst źródłaGray, Dahli, Monica Jorge i Laura Rodriguez. "Goodwill Accounting Alternative: Private Versus Non-private Companies". Journal of Social Science Studies 3, nr 1 (16.10.2015): 159. http://dx.doi.org/10.5296/jsss.v3i1.8433.
Pełny tekst źródłaKimbrough, Michael D. "The Influences of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital". Accounting Review 82, nr 5 (1.10.2007): 1195–225. http://dx.doi.org/10.2308/accr.2007.82.5.1195.
Pełny tekst źródłaPanasenko, Svetlana Viktorovna, Oksana Sergeevna Karashchuk, Elena Anatolievna Krasilnikova i Aleksandr Fedorovich Nikishin. "Efficiency evaluation of intangible resources of e-commerce organizations based on cost indicators". Lizing (Leasing), nr 1 (2022): 52–58. http://dx.doi.org/10.33920/vne-03-2201-07.
Pełny tekst źródłaDahmash, Firas N., Robert B. Durand i John Watson. "The value relevance and reliability of reported goodwill and identifiable intangible assets". British Accounting Review 41, nr 2 (czerwiec 2009): 120–37. http://dx.doi.org/10.1016/j.bar.2009.03.002.
Pełny tekst źródłaNurnberg, Hugo. "Applying the New Accounting for Business Combinations and Intangible Assets to Partner Admissions". Issues in Accounting Education 29, nr 4 (1.06.2014): 527–43. http://dx.doi.org/10.2308/iace-50829.
Pełny tekst źródłaGerhardy, Peter, i Lisa Wyatt. "An Analysis of Corporate Lobbying on Australia's ED 49, Accounting for Identifiable Intangible Assets". Pacific Accounting Review 13, nr 2 (luty 2001): 71–102. http://dx.doi.org/10.1108/eb037961.
Pełny tekst źródłaRozprawy doktorskie na temat "Identifiable intangibles"
Shahwan, Yousef Said. "The Australian market perception of goodwill and identifiable intangibles". Thesis, View thesis, 2002. http://handle.uws.edu.au:8081/1959.7/782.
Pełny tekst źródłaShahwan, Yousef Said. "The Australian market perception of goodwill and identifiable intangibles /". View thesis, 2002. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030925.150453/index.html.
Pełny tekst źródłaA thesis presented to the University of Western Sydney in fulfilment of the requirements for the degree of Doctor of Philosophy, June, 2002. Text missing p. 64. Bibliography : leaves 208-221.
Su, W. "Takeover gains and the recognition of identifiable intangible assets". Thesis, 2011. http://hdl.handle.net/10453/20400.
Pełny tekst źródłaThis thesis investigates a number of issues surrounding the recognition of identifiable intangible assets consequent to business acquisitions in Australia. There is a body of research that evaluates a firm’s decision to allocate acquisition premiums to identifiable intangible assets, rather than goodwill, and this behaviour is commonly labelled opportunistic (e.g. Walker 1989; Woolf 1989; Carlin & Finch 2007). This thesis extends this literature in two ways. First, it evaluates the association between identifiable intangible assets recognised in a business combination and acquisition premiums paid in Australia. Second, it evaluates the relation between amounts recognised as identifiable intangible assets and postacquisition performance. Of particular interest is whether the recognition of identifiable intangible assets encourages ‘overpayment’ and as a consequence is associated with poor post-acquisition performance. This evaluation is also undertaken across periods before and after the introduction of International Financial Reporting Standards (IFRS) in 2005, which changed the accounting treatments for identifiable intangible assets and goodwill. In the period prior to the transition to IFRS, there is evidence that firms recognising identifiable intangible assets made acquisitions with higher acquisition premiums. However, this did not persist subsequent to the transition to IFRS when the opportunistic incentive to avoid recognising goodwill ceased. There is also evidence of firms recognising identifiable intangible assets reporting poorer post-acquisition performance. These results are consistent with the ability to recognise identifiable intangible assets encouraging overpayment, and firms attempting to obscure this through making opportunistic accounting choices.
Książki na temat "Identifiable intangibles"
Board, Financial Accounting Standards. An analysis of issues related to accounting for the impairment of long-lived assets and identifiable intangibles. Norwalk, Cn: FASB, 1990.
Znajdź pełny tekst źródłaStaff, Business Valuation Resources. Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations. Business Valuation Resources, LLC, 2021.
Znajdź pełny tekst źródłaStaff, BVR. Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, Second Edition. Business Valuation Resources, 2015.
Znajdź pełny tekst źródłaBoard, Financial Accounting Standards, red. An Analysis of issues related to accounting for the impairment of long-lived assets and identifiable intangibles. Norwalk, Conn: Financial Accounting Standards Board, 1990.
Znajdź pełny tekst źródłaCzęści książek na temat "Identifiable intangibles"
Bryan, Dick, Michael Rafferty i Duncan Wigan. "Intangible Capital". W Global Wealth Chains, 89–113. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780198832379.003.0005.
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