Thematische Bibliographien / Identifiable intangibles

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Auswahl der wissenschaftlichen Literatur zum Thema „Identifiable intangibles“

Autor: Grafiati

Veröffentlicht am 4. Juni 2021

Zuletzt aktualisiert am 20. Februar 2023

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Zeitschriftenartikel zum Thema "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.

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Purpose: The purpose of this paper is to review literature devoted to intangibles and their valuation and give examples of the methods that can be used for valuation of individual intangibles in financial terms.Design/methodology/approach: Paper presents a systematic review of articles dedicated to intangibles and their valuation.Findings: This review shows that there is a need for consensus in definitions of intangibles, intangible assets, knowledge assets and other related terms. These terms are used interchangeably in spite of their different meanings. Many methods for valuation of intangib

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Zhang, 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.

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The recent movement in standards setting toward fair-value-based accounting beyond financial assets and liabilities calls for more empirical evidence on fair-value measurement, especially that of intangible assets. This article studies the initial valuation of goodwill and identifiable intangible assets after acquisitions. We find that the allocation of purchase price to goodwill and identifiable intangible assets is related to the economic determinants of the valuation. However, it is also significantly affected by managerial incentives arising from the differential treatments of goodwill and

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Nell, 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.

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This paper examines both the materiality of intangibles and the related disclosure quality under IFRS in the notes of firms on the German benchmark stock index DAX during the four-year period 2008-2011. As proxies, we use the relation of intangibles-to-equity (materiality) and a disclosure index of our design (disclosure quality) that measures both the volume and presentation of information. Furthermore and contrary to the majority of prior studies on the disclosure of intangibles, our index measures disclosure quality itself, and is not restricted to voluntary or mandatory disclosures. In acc

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Alfredson, 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.

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Gray, 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.

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<p>This article examines the accounting change effective after December 15, 2015 and illustrates the Goodwill Accounting Alternative available to private companies as introduced by the Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) 2014-18 Business Combinations (Topic 805) Accounting for Identifiable Intangible Assets in a Business Combination—a consensus of the Private Company Council (PCC). The measurement and reporting results of private companies are compared with those of public business entities and not-for-profit entities (i.e., non-private companies

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Kimbrough, 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.

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Statement of Financial Accounting Standards No. 141 (SFAS No. 141)'s requirement that an acquirer in a business combination estimate the fair value of the target's separately identifiable assets and liabilities (including research and development capital) provides a rare occasion where estimated fair values of U.S. firms' research and development (R&D) capital based on private information about their R&D activities are publicly disclosed. The degree to which equity values impound the estimated fair values of R&D depends upon the extent to which the private information implicit in t

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Panasenko, 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.

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The paper substantiates a system of efficiency indicators of intangible resources in e-commerce based on the initial cost indicators. Performance indicators are divided by resource groups, including formalization (identifiable and non-identifiable), and stakeholder groups (owners, organization, suppliers and contact audiences, employees, customers). The scientific novelty of the work lies in the author's addition of already existing indicators for assessing the effectiveness of intangible resources and their adaptation to the fi eld of e-commerce.

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Dahmash, 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.

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Nurnberg, 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.

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ABSTRACT A long-standing partnership accounting issue is whether to recognize a bonus or goodwill (or other asset write-ups) upon a partner admission when the incoming partner's net asset contribution differs from his/her capital balance. Although extensively discussed in advanced accounting textbooks, that guidance is nonauthoritative, and the authoritative guidance in the FASB Codification makes almost no mention of partner admissions. This paper discusses how changes in GAAP since 2001 affect the accounting for partner admissions, especially the revised accounting for business combinations

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Gerhardy, 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.

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Dissertationen zum Thema "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.

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Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. It has been on the agenda of the Australian Accounting Standards Board, the US, UK, and the International Accounting Standards Boards, and the Full High Court of Australia. The Australian Securities and Investments Commission has also placed accounting for intangibles in its Media Releases directed at specific companies. Evidence suggests that the materiality of goodwill and identifiable intangible assets in corporate statements of financial position for a large number of compan

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Shahwan, 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.

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Thesis (Ph.D.) -- University of Western Sydney, 2002.<br>A 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.

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Su, W. "Takeover gains and the recognition of identifiable intangible assets." Thesis, 2011. http://hdl.handle.net/10453/20400.

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University of Technology, Sydney. Faculty of Business.<br>This 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 asset

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Bücher zum Thema "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.

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Staff, Business Valuation Resources. Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations. Business Valuation Resources, LLC, 2021.

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Staff, BVR. Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, Second Edition. Business Valuation Resources, 2015.

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Board, 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.

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Buchteile zum Thema "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.

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In this chapter, Dick Bryan, Mike Rafferty, and Duncan Wigan trace the increasing significance of intangible capital and outline the analytical challenges this poses for the global wealth chain project and the practical challenges this poses for regulators seeking to gain traction on it. Akin to innovations in finance, intangible capital is driving a historical transformation in both the value composition and the institutional and organizational forms of global capital. The chapter argues that these transformations are changing the nature of production, exchange, and consumption, and relationships between state and capital. Intangible capital is also collapsing categorical distinctions between what is a commodity and what is a financial asset, and between financial and non-financial firms. The chapter illustrates the depth of these transformations by exploring how the management of intellectual property assets has led to the transcendence of tax rules based on valuation by comparison, accrual concepts of liabilities and assets, and readily identifiable ties between legal jurisdictions, economic activity, income streams and assets. Bryan, Rafferty, and Wigan show that while information asymmetries between the regulator and client/supplier are large in hierarchy global wealth chains because of multijurisdictional strategies deployed by firms within corporate structures, they are also large because current regulatory tools are based on outmoded concepts inadequate to capital’s evolving forms.

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