Browsing Examensarbete i företagsekonomi för civilekonomexamen, 30hp by Subject "Accounting choice, accounting practice, acquisition, business combination, contract costs, goodwill, IFRS 3, indebtedness, intangible assets, learning curve, leverage, political costs"
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Identifying Intangible Assets in a Business Combination –Accounting Choices and the Development of Accounting Practice –A Swedish study of IFRS 3 – Business Combinations
(2013-06-10)Background and problem discussion: According to IFRS 3 – Business Combinations, companies are required to identify and recognize intangible assets not previously reported in the acquired company separately from goodwill ...