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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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  • Stolowy, Herve & Haller, Axel & Klockhaus, Volker, 2001. "Accounting for brands in France and Germany compared with IAS 38 (intangible assets): An illustration of the difficulty of international harmonization," The International Journal of Accounting, Elsevier, vol. 36(2), pages 147-167, May.
    • Handle: RePEc:eee:accoun:v:36:y:2001:i:2:p:147-167
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    References listed on IDEAS

    as
    1. 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.
    2. Michael Power, 1992. "The politics of brand accounting in the United Kingdom," European Accounting Review, Taylor & Francis Journals, vol. 1(1), pages 39-68.
    3. D. E. Moggridge, 1995. "Comment," History of Political Economy, Duke University Press, vol. 27(5), pages 87-91, Supplemen.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Marius Hasslinger & Michael Olbrich & David Rapp, 2017. "Concerned about Going Concern: When do Entities in Liquidation have to be Considered a Non-Going Concern According to IFRS?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(1), pages 31-61.
    2. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
    3. Jane Davison, 2009. "Icon, iconography, iconology," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 883-906, July.
    4. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
    5. Jean-François Casta & Olivier J. Ramond & Lionel Escaffre, 2008. "Economic Properties of Recognized Intangibles under Domestic Accounting Standards: Evidence from European Capital Markets," Post-Print halshs-00681592, HAL.
    6. repec:dau:papers:123456789/2641 is not listed on IDEAS
    7. Davison, Jane, 2014. "Visual rhetoric and the case of intellectual capital," Accounting, Organizations and Society, Elsevier, vol. 39(1), pages 20-37.
    8. repec:dau:papers:123456789/1900 is not listed on IDEAS
    9. 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.
    10. Bernard Gumb & Alan Fustec, 2013. "The Story of the French Touch on "Immat?riels": A Retrospective," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 53-73.
    11. Marques, Mário & Pinho, Carlos & Montenegro, Tânia Menezes, 2019. "The effect of international income shifting on the link between real investment and corporate taxation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.

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