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

International Journal of Accounting

Volumn 36, Issue 2, 2001, Pages 147-167

  Stolowy, Hervé ^a   Haller, Axel ^b   Klockhaus, Volker ^c  

^a HEC PARIS   (France)

^b JOHANNES KEPLER UNIVERSITY LINZ   (Austria)

^c UNIVERSITY OF COLOGNE   (Germany)

Author keywords

Brands; IASC; Intangible assets; International accounting standards; International harmonization

Indexed keywords

EID: 15844412650     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (10)

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