Intangible Assets in Business Combinations [PDF]
Revista de Management Comparat International, 2015 In business combinations, following IFRS 3 and SFAS 141 the acquiring company must recognized the entirety of intangible assets of the acquired company either as separately identified assets or under the aggregate asset “goodwill`.
Violeta SACUI, Miclea Camelia SZATMARY
doaj
Intangible assets linked to consumers: Acknowledgement and evaluation in the business combination detached from Goodwill [PDF]
Marketing (Beograd. 1991), 2012 The development of International Financial Reporting Standards causes new challenges for accounting as a profession. One of those challenges reefers to business combinations treatment in accounting and the related possibility of recognizing intangible ...
Spasić Dejan
doaj +1 more source
The Necessity and Feasibility of the Pledge of Intangible Assets in the Contemporary Legal System of Iran [PDF]
آموزههای فقه مدني, 2022 In article 774 of the civil code following the well-known opinion in fiqh, the void of the pledge of intangible assets has been specified. The important bases of the void of the pledge of intangible assets have been codified the inalienability of the ...
Muhammad Hasan Sadeghi Moqadam +1 more
doaj +1 more source
Assessment of the Recognition for Research and Development Costs as Intangible Assets
Taikomieji Moksliniai Tyrimai, 2022 The paper studies the accounting of recognition of research and development costs as intangible assets of Lithuanian companies. This study aims to reveal the possibilities of recognizing research and development costs as intangible assets in accounting ...
Rita Bužinskienė
doaj
The Relevance of Intangible Assets Considering Firm's Life Cycle [PDF]
پژوهشهای تجربی حسابداری, 2016 This study is aimed to investigate the relation of company life cycle with intangible assets relevance. In this research, first, intangible assets relevance has been investigated and then, the relevance of these assets is examined during each of the ...
javad moradi +2 more
doaj +1 more source
Customer relationships in the consolidated financial statements: recognition and value relevance
China Journal of Accounting Studies, 2022 Customer relationships are important strategic resources. With a sample of A-share listed firms from 2007 to 2020 in China, this paper examines the recognition and value relevance of customer-related intangible assets.
Mingming Huang +2 more
doaj +1 more source
The impact of mandatory disclosures on the value-relevance of intangible assets in Poland [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The research examines whether mandatory disclosure provides investors with insight into the value-generating capabilities of intangible assets by investigating the impact of mandatory disclosure on the relationship between intangible assets and ...
Olga Grzybek
doaj +1 more source
Trademark evaluation of the selected company in the aspect of globalization [PDF]
SHS Web of Conferences, 2020 The awareness of intangible assets is growing more and more today. Compared to the past, we are much more aware of the existence of a certain intangible substance which, together with the material substance, constitutes the value of society.
Kubjatkova Anna, Kolenčík Juraj
doaj +1 more source
Economic Properties of Intangible Assets. The Value Paradox [PDF]
Revista de Management Comparat International, 2012 The importance of intangible assets is the distinguishing feature of the new economy. In knowledge based economies the intangible elements of firms are becoming fundamental determinants of firm current and future competitiveness as well as of firm value ...
Violeta SĂCUI, Diana SALA
doaj
LOCAL MARKETS OF INTANGIBLE ASSETS IN THE CONTEXT OF THE TRANSFORMATION OF THE REGIONAL ECONOMY
Вестник Северо-Кавказского федерального университета, 2022 The article is devoted to the most pressing issues of research into the role of intangible assets in the sustainable development of the regional economy.
O. Opyatova
doaj +1 more source