Accounting for brands in France and Germany compared with IAS 38 (intangible assets) : an illustration of the difficulty of international harmonization
Year of publication: |
2009
|
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Authors: | Stolowy, Hervé ; Haller, Axel ; Klockhaus, Volker |
Published in: |
Accounting theory ; Vol. 3. - Los Angeles, Calif. [u.a.] : Sage. - 2009, p. 311-331
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Subject: | Deutschland | Germany | Frankreich | France | IFRS | Immaterielle Werte | Intangible assets | Markenartikel | Brand | Vergleich | Comparison | Bilanzierungsgrundsätze | Accounting standards | Bilanzierung | Balancing accounts |
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Stolowy, Hervé, (2004)
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