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1.
How can we treat invisible company's assets?
Franko Milost, 2016, objavljeni povzetek znanstvenega prispevka na konferenci

Najdeno v: ključnih besedah
Povzetek najdenega: ...accounting,, valuation, invisible assets, intangible assets, intellectual capital, human resource accounting, ...
Ključne besede: accounting, valuation, invisible assets, intangible assets, intellectual capital, human resource accounting
Objavljeno: 08.08.2016; Ogledov: 1031; Prenosov: 24
URL Polno besedilo (0,00 KB)
Gradivo ima več datotek! Več...

2.
Accounting treatment of goodwill in IFRS and US GAAP
Massimo Manzin, Mateja Jerman, 2008, izvirni znanstveni članek

Opis: The article presents an overview of the new accounting treatment of goodwill regarding International Financial Reporting Standards and American Generally Accepted Accounting Principles. Goodwill acquired through a business combination is no longer amortized but tested for impairment. Despite the fact that the objective of the new International Financial Accounting Standard has been to move towards international convergence; significant differences between standards still exist. The article presents the main changes of the regulation in the last years and the key differences between the two accounting treatments. In spite of the new accounting approach there are still lots of discussions, which indicate that the field is still not properly regulated. Finally, the article offers possible directions for future research and reporting practice.
Najdeno v: ključnih besedah
Povzetek najdenega: ...goodwill treatment, impairment of goodwill, intangible assets, ...
Ključne besede: goodwill treatment, impairment of goodwill, intangible assets
Objavljeno: 24.01.2018; Ogledov: 758; Prenosov: 96
URL Polno besedilo (0,00 KB)

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