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2005 | 08 | 4 |

Tytuł artykułu

Various approaches to intangible assets and their significance based on the example of global companies

Autorzy

Warianty tytułu

Języki publikacji

EN

Abstrakty

EN
The paper presents various approaches towards the classification, valuation and definition of intangible assets. In the opinion of analysts, these are factors decisive in financial results and the assets of a corporation.

Wydawca

-

Rocznik

Tom

08

Numer

4

Opis fizyczny

http://www.ejpau.media.pl/volume8/issue4/art-37.html

Twórcy

autor
  • Agricultural University of Poznan, Wojska Polskiego 28, 60-688 Poznan, Poland

Bibliografia

  • Arnold Ch.: New US GAAP Goodwill Accounting Rules. Vontobel Equity Research. Zurich. 2001.
  • CIA: CIA – The World Factbook 2004. Washington. 2004.
  • Coca Cola Co.: Creating new value – The Coca-Cola Company Annual Report 2002. Coca Cola Co. Atlanta. 2002.
  • Financial Accounting Standards Board: Financial Accounting Standard No. 141. Business Combinations. FASB. Norwalk. 2001.
  • Financial Accounting Standards Board: Financial Accounting Standard No. 142. Goodwill and Other Intangible Assets. FASB. Norwalk. 2001.
  • Financial Accounting Standards Board; Financial Accounting Standard No. 72. Accounting for Certain Acquisitions of Banking or Thrift Institutions – an amendment of APB Opinion No. 17. An interpretation of APB Opinions 16 and 17 and an amendment of FASB Interpretation No. 9. FASB. Norwalk. 1983.
  • Financial Times: www.ft.com. 2001. 2002. 2003. 2004.
  • Forbes: www.forbes.com. 2001. 2002. 2003. 2004.
  • Greenspan A. – excerpts from a presentation before the House of Representatives: www.house.gov. 2001. 2002. 2003. 2004.
  • Herman J.: Regulatory impact assessment (RIA) – reform of the taxation of intangible assets. Inland Revenue. London. 2002.
  • Koltveit J.: Accounting of Branch Acquisitions. RMS McGradley. INC. Davenport. 2002.
  • Lev B.: Intangibles: Management. Measurement and Reporting. FRBNY. NY 2001.
  • Lev B.: Remarks on the measurement. Valuation and reporting of intangible assets. FRBNY. NY 2001.
  • Schwartz M.: Intangible Assets. Computerworld. min.: www.computerworld.com. 2000.
  • Sveiby K.E.: Measuring Intangibles and Intellectual Capital – An Emerging First Standard. www.sveiby.com (et.al.) 1988.
  • Sveiby K.E.: The Intangible Assets Monitor. www.sveiby.com (et.al.). 2001.
  • Yahoo Finance: biz.yahoo.com.

Typ dokumentu

Bibliografia

Identyfikatory

Identyfikator YADDA

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