haku: @author Klockhaus, V. / yhteensä: 1
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Tekijä: | Stolowy, H. Haller, A. Klockhaus, V. |
Otsikko: | Accounting for brands in France and Germany compared with IAS 38 (intangible assets): an illustration of the difficulty of international harmonization |
Lehti: | International Journal of Accounting
2001 : VOL. 36:2, p. 147-167 |
Asiasana: | ACCOUNTING STANDARDS BRANDS HARMONIZATION INTERNATIONAL ACCOUNTING FRANCE GERMANY |
Kieli: | eng |
Tiivistelmä: | This paper compares the positions taken by IAS 38 over brands and the related treatments in France and Germany. Despite many points of convergence, the paper shows that these two countries, often to be found in the same cluster of national accounting systems (the "Continental-European" model), have adopted very different solutions in relation to each other and to IAS 38. The results of the study highlight the difficulty of international harmonization. |
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