Daftar Isi: Intangibles: A Puffing of the Wares?

Main Author:	Dr. Alex Pomelnikov
Format:	Article
Terbitan:	, 2019
Subjects:	Accounting Principles Board (APB) Accounting Standards Codification (ASC) American Institute of Certified Public Accountants (AICPA) Financial Accounting Standards Board (FASB) fair market value (FMV) goodwill Gordian Knot growth impairment intangibles market share mergers and acquisitions (M&A) profits profit maximization U.S. Securities Exchange Commission (SEC) sustainability tangibles
Online Access:	https://zenodo.org/record/2590667

Daftar Isi:

This paper examines the issue of perceived value generated by the assignment of financial value to intangibles in financial reporting. In particular, values assigned to goodwill and other intangibles in mergers and acquisitions are examined, and the impact of such intangible valuations as a potential misperception/misdirection as to true underlying entity value is examined.