Добірка наукової літератури з теми "Identifiable intangibles"
Оформте джерело за APA, MLA, Chicago, Harvard та іншими стилями
Ознайомтеся зі списками актуальних статей, книг, дисертацій, тез та інших наукових джерел на тему "Identifiable intangibles".
Біля кожної праці в переліку літератури доступна кнопка «Додати до бібліографії». Скористайтеся нею – і ми автоматично оформимо бібліографічне посилання на обрану працю в потрібному вам стилі цитування: APA, MLA, «Гарвард», «Чикаго», «Ванкувер» тощо.
Також ви можете завантажити повний текст наукової публікації у форматі «.pdf» та прочитати онлайн анотацію до роботи, якщо відповідні параметри наявні в метаданих.
Статті в журналах з теми "Identifiable intangibles"
Pastor, Damián, Jozef Glova, František Lipták, and Viliam Kováč. "Intangibles and methods for their valuation in financial terms: Literature review." Intangible Capital 13, no. 2 (February 10, 2017): 387. http://dx.doi.org/10.3926/ic.752.
Повний текст джерелаZhang, Ivy Xiying, and Yong Zhang. "Accounting Discretion and Purchase Price Allocation After Acquisitions." Journal of Accounting, Auditing & Finance 32, no. 2 (July 27, 2016): 241–70. http://dx.doi.org/10.1177/0148558x15598693.
Повний текст джерелаNell, Tobias, Martin Tettenborn, and Silvia Rogler. "Materiality and disclosure quality of identifiable intangible assets: Evidence from Germany." Corporate Ownership and Control 12, no. 2 (2015): 374–93. http://dx.doi.org/10.22495/cocv12i2c3p3.
Повний текст джерелаAlfredson, Keith. "Accounting for Identifiable Intangibles - An Unfinished Standard-Setting Task." Australian Accounting Review 11, no. 25 (November 2001): 12–21. http://dx.doi.org/10.1111/j.1835-2561.2001.tb00184.x.
Повний текст джерелаGray, Dahli, Monica Jorge, and Laura Rodriguez. "Goodwill Accounting Alternative: Private Versus Non-private Companies." Journal of Social Science Studies 3, no. 1 (October 16, 2015): 159. http://dx.doi.org/10.5296/jsss.v3i1.8433.
Повний текст джерелаKimbrough, Michael D. "The Influences of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital." Accounting Review 82, no. 5 (October 1, 2007): 1195–225. http://dx.doi.org/10.2308/accr.2007.82.5.1195.
Повний текст джерелаPanasenko, Svetlana Viktorovna, Oksana Sergeevna Karashchuk, Elena Anatolievna Krasilnikova, and Aleksandr Fedorovich Nikishin. "Efficiency evaluation of intangible resources of e-commerce organizations based on cost indicators." Lizing (Leasing), no. 1 (2022): 52–58. http://dx.doi.org/10.33920/vne-03-2201-07.
Повний текст джерелаDahmash, Firas N., Robert B. Durand, and John Watson. "The value relevance and reliability of reported goodwill and identifiable intangible assets." British Accounting Review 41, no. 2 (June 2009): 120–37. http://dx.doi.org/10.1016/j.bar.2009.03.002.
Повний текст джерелаNurnberg, Hugo. "Applying the New Accounting for Business Combinations and Intangible Assets to Partner Admissions." Issues in Accounting Education 29, no. 4 (June 1, 2014): 527–43. http://dx.doi.org/10.2308/iace-50829.
Повний текст джерелаGerhardy, Peter, and Lisa Wyatt. "An Analysis of Corporate Lobbying on Australia's ED 49, Accounting for Identifiable Intangible Assets." Pacific Accounting Review 13, no. 2 (February 2001): 71–102. http://dx.doi.org/10.1108/eb037961.
Повний текст джерелаДисертації з теми "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.
Повний текст джерелаShahwan, 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.
Повний текст джерелаA 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.
Повний текст джерелаThis 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.
Книги з теми "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.
Знайти повний текст джерелаStaff, Business Valuation Resources. Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations. Business Valuation Resources, LLC, 2021.
Знайти повний текст джерелаStaff, BVR. Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, Second Edition. Business Valuation Resources, 2015.
Знайти повний текст джерелаBoard, Financial Accounting Standards, ed. An Analysis of issues related to accounting for the impairment of long-lived assets and identifiable intangibles. Norwalk, Conn: Financial Accounting Standards Board, 1990.
Знайти повний текст джерелаЧастини книг з теми "Identifiable intangibles"
Bryan, Dick, Michael Rafferty, and Duncan Wigan. "Intangible Capital." In Global Wealth Chains, 89–113. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780198832379.003.0005.
Повний текст джерела