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Immaterielle Werte nach Swiss GAAP FER und Risiken in der Revision
Hüttche, Tobias; Canipa-Valdez, Marco - In: Treuhand und Revision : Jahrbuch ... (2016), pp. 103-137
Persistent link: https://www.econbiz.de/10011632545
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Using strategic management accounting practices to measure and manage intellectual capital : a proposal
Pires, Rui Alexandre R.; Alves, Maria do Céu; … - In: Handbook of research on accounting and financial studies, (pp. 37-62). 2020
Persistent link: https://www.econbiz.de/10012243347
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The role of management accounting systems in the development of intellectual (human) capital
Khosravipour, Negar; Hamidian, Mohsen; Asaadi, Azad - In: International journal of economic perspectives : IJEP 11 (2017) 3, pp. 232-242
Persistent link: https://www.econbiz.de/10012204718
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Ending the accounting-for-intangibles status quo
Lev, Baruch - In: The European accounting review 28 (2019) 4, pp. 713-736
Persistent link: https://www.econbiz.de/10012195363
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Special issue: being critical about intellectual capital accounting in 2020
2020
Persistent link: https://www.econbiz.de/10012286100
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A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting
De Villiers, Charl; Sharma, Umesh - In: Critical perspectives on accounting : an international … 70 (2020), pp. 1-13
Persistent link: https://www.econbiz.de/10012286102
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Making sense of the temporal dimension of intellectual capital : a critical case study
Giuliani, Marco; Skoog, Matti - In: Critical perspectives on accounting : an international … 70 (2020), pp. 1-19
Persistent link: https://www.econbiz.de/10012286103
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Historical perspectives on accounting for M&A
Amel-Zadeh, Amir; Meeks, Geoffrey; Meeks, J. Gay Tulip - In: Accounting and business research : a research quarterly … 46 (2016) 5, pp. 501-524
Persistent link: https://www.econbiz.de/10011578325
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Accounting and intangibles
Cañibano, Leandro - In: Revista de contabilidad : RC-SAR 21 (2018) 1, pp. 1-6
Persistent link: https://www.econbiz.de/10012050817