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Accounting for brands in France and Germany compared with IAS 38 (intangible assets): An illustration of the difficulty of international harmonization

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  • Stolowy, Herve
  • Haller, Axel
  • Klockhaus, Volker

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File URL: http://www.sciencedirect.com/science/article/B6W4P-442C26B-F/2/af71fd915fe10be56bdd99a62cfbf133
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Bibliographic Info

Article provided by Elsevier in its journal The International Journal of Accounting.

Volume (Year): 36 (2001)
Issue (Month): 2 (05)
Pages: 147-167

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Handle: RePEc:eee:accoun:v:36:y:2001:i:2:p:147-167

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Web page: http://www.elsevier.com/locate/inca/620179

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References

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  1. Michael Power, 1992. "The politics of brand accounting in the United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 39-68.
  2. D. E. Moggridge, 1995. "Comment," History of Political Economy, Duke University Press, vol. 27(5), pages 87-91, Supplemen.
  3. Muller III, Karl A., 1999. "An examination of the voluntary recognition of acquired brand names in the United Kingdom1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 179-191, January.
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Cited by:
  1. Davison, Jane, 2014. "Visual rhetoric and the case of intellectual capital," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 20-37.
  2. Farjaudon, Anne-Laure & Fabre, Karine, 2007. "Une étude exploratoire des règles et pratiques françaises et internationales en matière de traitement comptable des actifs incorporels," Economics Papers from University Paris Dauphine 123456789/1900, Paris Dauphine University.
  3. Karine Fabre & Anne-Laure Farjaudon, 2007. "Une Etude Exploratoire Des Regles Et Pratiques Françaises Et Internationales En Matiere De Traitement Comptable Des Actifs Incorporels," Post-Print halshs-00543078, HAL.

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