Intangibles: A Puffing of the Wares?

Authors

  • Alex Pomelnikov Lecturer (College of Business) Texas Woman's University: Denton, TX

Keywords:

Accounting Principles Board (APB), Accounting Standards Codification (ASC), American Institute of Certified Public Accountants (AICPA), Financial Accounting Standards Board (FASB), fair market value (FMV), goodwill, Gordian Knot, growth, impairment, intangibles, market share, mergers and acquisitions (M&A), profits, profit maximization, U.S. Securities Exchange Commission (SEC), sustainability, tangibles.

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.

Downloads

Published

2019-03-11

How to Cite

Pomelnikov, A. (2019). Intangibles: A Puffing of the Wares?. International Journal of Business & Economics (IJBE), 4(1), 9–20. Retrieved from https://ijbe.ielas.org/index.php/ijbe/article/view/25

Issue

Vol. 4 No. 1 (2019): International Journal of Business & Economics (IJBE)

Section

Articles