Intangible Assets in Business Combinations
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`. The identifying and separating of intangible assets is a difficult a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura ASE
2015-07-01
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| Series: | Revista de Management Comparat International |
| Subjects: | |
| Online Access: | https://www.rmci.ase.ro/no16vol3/08.pdf |