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Redovisning av immateriella tillgångar i samband med förvärvskalkylering - principbaserade redovisningsregler och relevans


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Title: Redovisning av immateriella tillgångar i samband med förvärvskalkylering - principbaserade redovisningsregler och relevans
Authors: Rehnberg, Pernilla
E-mail: pernilla.rehnberg@handels.gu.se
Issue Date: 26-Oct-2012
University: Göteborgs universitet. Handelshögskolan
Institution: Department of Business Administration ; Företagsekonomiska institutionen
Date of Defence: 2012-11-23
Disputation: Disputationen äger rum klockan 13:15 i Sal E 43, Handelshögskolan vid Göteborgs universitet, Vasagatan 1.
Degree: Doctor of Philosophy
Publication type: Doctoral thesis
Keywords: Immateriella tillgångar, IFRS 3
Abstract: In recent decades we have moved into an economy that is both knowledge-driven and technology-based. This has resulted in intangible assets representing an increasingly larger proportion of total investments carried out by companies. The development has led to questions about how intangible assets should be reported, and this is discussed by standard-setters, accounting professionals and researchers. There are different views on how such assets should be recognized, and we lack a uniform opinion.... more
ISBN: 978-91-628-8509-0
URI: http://hdl.handle.net/2077/30372
Appears in Collections:Doctoral Theses from University of Gothenburg / Doktorsavhandlingar från Göteborgs universitet
Doctoral Theses / Doktorsavhandlingar Företagsekonomiska institutionen

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