Accounting discretion and purchase price allocation after acquisitions
Ivy Xiying Zhang and Yong Zhang
| Year of publication: |
April 2017
|
|---|---|
| Authors: | Zhang, Ivy Xiying ; Zhang, Yong |
| Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 32.2017, 2, p. 241-270
|
| Subject: | fair-value accounting | intangible assets | SFAS 142 | goodwill | Geschäftswert | Goodwill | Übernahme | Takeover | Immaterielle Werte | Intangible assets | Bilanzierungsgrundsätze | Accounting standards | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X15598693 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011672298