Huang, Mingming; Zhang, Junsheng; Huo, Zheng - In: China journal of accounting studies 10 (2022) 3, pp. 390-410
support of both international and Chinese accounting standards for separate recognition of identifiable intangible assets. … China, this paper examines the recognition and value relevance of customer-related intangible assets. Current accounting … standards require an acquirer to recognise identifiable intangible assets acquired in the business combination separately from …