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

Hervé Stolowy، نويسنده , , Axel Haller، نويسنده , , Volker Klockhaus، نويسنده ,

روزنامه با شماره پیاپی سال 2001

21

147

167

brands , International accounting standards , Intangible assets , IASC , International harmonization

The International Journal of Accounting

2001

The International Journal of Accounting

256196