Essays about: "Hilda Havert"

Found 1 essay containing the words Hilda Havert.

  1. 1. Identifiable Intangible Assets in Business Combinations -A Quantitative Study of US Companies

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Hanna hedin; Hilda Havert; [2015-03-10]
    Keywords : 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.;

    Abstract : 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 assets in business combinations varies with acquirer firm characteristics. READ MORE