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Financial accounting / Generally Accepted Accounting Principles / Intangible asset / Intellectual property law / Taxation / Income statement / Expense / Amortization / International Financial Reporting Standards / Accountancy / Finance / Business


Outline of the case study analysis In order to examine how IAS 38 ”Intangible assets” is applied in practice by EU corporations, we surveyed the accounting treatment of internally generated development costs of fifty
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Document Date: 2014-07-25 01:17:30


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Company

I. Industries / GLAXOSMITHKLINE / BAYER / PERNOD RICARD / AVENTIS / NOVARTIS / MERCK / UNILEVER / SYNGENTA / CADBURY SCHWEPPES / SANOFI / HENKEL / ORKLA / DANISCO / NESTLE / ASTRAZENECA / DANONE / BASF / /

Continent

Europe / /

Country

Japan / /

Currency

EUR / /

Event

FDA Phase / /

IndustryTerm

beverage industries / pharmaceuticals / pharmaceutical industry / software / chemical industry / pharmaceutical development costs / beverage industry / pharmaceutical products / food industry / car manufacturers / food / /

Organization

European Union / /

Product

IAS38 / /

SocialTag