IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this article

Intangible Assets in Business Combinations

Listed author(s):
  • Violeta SACUI

    ()

    (West University of Timisoara, Romania)

  • Miclea Camelia SZATMARY

    ()

    (West University of Timisoara, Romania)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://rmci.ase.ro/no16vol3/08.pdf
    Download Restriction: no

    Article provided by Faculty of Management, Academy of Economic Studies, Bucharest, Romania in its journal REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT.

    Volume (Year): 16 (2015)
    Issue (Month): 3 (July)
    Pages: 385-397

    as
    in new window

    Handle: RePEc:rom:rmcimn:v:16:y:2015:i:3:p:385-397
    Contact details of provider: Postal:
    6 ROMANA PLACE, 70167 - BUCHAREST

    Phone: 0040-01-2112650
    Fax: 0040-01-3129549
    Web page: http://www.management.ase.ro/
    Email:


    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as
    in new window


    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, 06.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:rom:rmcimn:v:16:y:2015:i:3:p:385-397. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Marian Nastase)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.