Essays about: "Anders Ahlmark"

Found 1 essay containing the words Anders Ahlmark.

  1. 1. Transparency Through Recognition of Intangible Assets in Business Combinations Revisited

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Anders Ahlmark; Tobias Karlsson; [2013-08-23]
    Keywords : IFRS 3; Business Combinations; Acquisitions; Mergers; Intangible Assets; Goodwill; Purchase Price;

    Abstract : In today’s economic environment, intangible assets are seen as one of the key drivers of enterprise performance, however, how they should be accounted for is a rather controversial issue. The standard IFRS 3- Business combinations, released by the International Accounting Standard Board and adopted in the EU the year 2005, states that listed companies are obligated to recognize acquired intangible assets instead of reporting them as goodwill in completed business combinations. READ MORE