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- Title
Intangibles: A Puffing of the Wares?
- Authors
Pomelnikov, Alex
- Abstract
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.
- Subjects
AMERICAN Institute of Certified Public Accountants; FINANCIAL Accounting Standards Board; UNITED States. Securities &; Exchange Commission; INTANGIBLE property; FINANCIAL statements; ACCOUNTANTS; FAIR value; MERGERS &; acquisitions
- Publication
International Journal of Business & Economics, 2019, Vol 4, Issue 1, p9
- ISSN
1543-1614
- Publication type
Article
- DOI
10.5281/zenodo.2590667