The effect of in-process research and development capitalization on M&A and purchase price allocations
Year of publication: |
2015
|
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Authors: | Dowdell, Thomas D. ; Lim, Steve C. |
Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 27.2015, 1, p. 51-56
|
Subject: | In-process research and development | Acquisition accounting | Accounting change | Economic decisions | Earnings management | Bilanzpolitik | Accounting policy | Industrieforschung | Industrial research | Übernahme | Takeover | Rechnungswesen | Accounting |
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