Research on Intagible Assets and Goodwill Valuation
نویسندگان
چکیده
منابع مشابه
Goodwill Valuation Approaches, Methods, and Procedures
Financial advisers are often asked to value goodwill within a corporate transaction environment. These goodwill valuations may be performed in the due diligence phase of the corporate transaction for transaction pricing and structuring purposes. These goodwill valuations may be performed in the consummation phase of the corporate transaction—as part of the preparation of a transaction fairness ...
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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...
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17 ntangible assets are both large and important. However, current financial statements provide very little information about these assets. Even worse, much of the information that is provided is partial, inconsistent, and confusing, leading to significant costs to companies, to investors, and to society as a whole. Solving this problem will require on-balance-sheet accounting for many of these...
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ژورنال
عنوان ژورنال: International Journal of Economic Behavior and Organization
سال: 2017
ISSN: 2328-7608
DOI: 10.11648/j.ijebo.20170501.14