Intangible assets linked to consumers: Acknowledgement and evaluation in the business combination detached from Goodwill

Intangible Assets and Goodwill in the context of Business Combinations. An industry study

Evidence of European IFRS Adoption: The effect on goodwill and intangible assets

We investigate how the adoption of IFRS 3, business combinations, affected reported goodwill and whether the change was relevant for stock market valuation of companies. We use data for all companies listed at the main Swedish stock exchanges. We find some evidence suggesting that aggregated goodwill impairment charges in 2005 are lower than aggregated goodwill amortizations in 2004. Hence, goo...

the role of russia in transmission of energy from central asia and caucuses to european union

پس ازفروپاشی شوروی،رشد منابع نفت و گاز، آسیای میانه و قفقاز را در یک بازی ژئوپلتیکی انرژی قرار داده است. با در نظر گرفتن این منابع هیدروکربنی، این منطقه به یک میدانجنگ و رقابت تجاری برای بازی های ژئوپلتیکی قدرت های بزرگ جهانی تبدیل شده است. روسیه منطقه را به عنوان حیات خلوت خود تلقی نموده و علاقمند به حفظ حضورش می باشد تا همانند گذشته گاز طبیعی را به وسیله خط لوله مرکزی دریافت و به عنوان یک واس...

Intangible Assets

Intangible assets are a very economically significant asset class yet are largely excluded by accounting conventions from corporate balance sheets. Ownership (or control) of intangible assets can allow firms to differentiate their offerings to customers and establish some degree of competitive advantage. However, intangibles do not, apart from a few cases of licensing, generate value on their o...

Using Hybrid Classifiers to Conduct Intangible Assets Evaluation

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