Browsing Kandidatuppsatser Företagsekonomiska institutionen by Subject "FASB, SFAS 142, SFAS 141, US GAAP, purchase price allocation, goodwill, intangible assets, identification of intangible assets, business combinations, incentives in accounting choices, acquirer firm characteristics."
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Identifiable Intangible Assets in Business Combinations -A Quantitative Study of US Companies
(2015-03-10)This thesis is a quantitative study of how U.S. companies allocate purchase prices paid in acquisitions to identified intangible assets in relation to goodwill. It seeks to identify how the percentage of identified intangible ...