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Intangible Assets in Business Combinations

Author

Listed:
  • Violeta SACUI

    (West University of Timisoara, Romania)

  • Miclea Camelia SZATMARY

    (West University of Timisoara, Romania)

Abstract

In business combinations, following IFRS 3 and SFAS 141 the acquiring company must recognized the entirety of intangible assets of the acquired company either as separately identified assets or under the aggregate asset goodwill`. The identifying and separating of intangible assets is a difficult activity. The intangible assets identified in each transaction vary across the industries. This situation can be explain by the fact that the key intangible value drivers differ significantly across industries In this paper I have concerned with identification of intangible assets specific to a number of industries characterized by having a high proportion of intangible assets. In many companies and industries can been identified both common (well accepted) types of intangible assets such as intellectual property (such as trademarks, copyrights, patents, or research and development), technology, customer base, brand names and unique intangible assets specific to that industry or enterprise.

Suggested Citation

  • Violeta SACUI & Miclea Camelia SZATMARY, 2015. "Intangible Assets in Business Combinations," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(3), pages 385-397, July.
    • Handle: RePEc:rom:rmcimn:v:16:y:2015:i:3:p:385-397
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    File URL: https://rmci.ase.ro/no16vol3/08.pdf
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    References listed on IDEAS

    as
    1. Villalonga, Belen, 2004. "Intangible resources, Tobin's q, and sustainability of performance differences," Journal of Economic Behavior & Organization, Elsevier, vol. 54(2), pages 205-230, June.
    2. Mary E. Barth & Ron Kasznik & Maureen F. McNichols, 2001. "Analyst Coverage and Intangible Assets," Journal of Accounting Research, Wiley Blackwell, vol. 39(1), pages 1-34, June.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Bužinskienė Rita, 2017. "Determination of the Value of Intangible Assets in the Companies of Lithuania," Economics and Culture, Sciendo, vol. 14(2), pages 55-68, December.

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    More about this item

    Keywords

    intangible assets; purchase; price strategy; industry identification.;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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