Intangible Assets in Business Combinations

Violeta Sacui () and Miclea Camelia Szatmary ()
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Violeta Sacui: West University of Timisoara, Romania
Miclea Camelia Szatmary: West University of Timisoara, Romania

REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, 2015, vol. 16, issue 3, 385-397

Abstract: In business combinations, following IFRS 3 and SFAS 141 the acquiring company must recognized the entirety of intangible assets of the acquired company either as separately identified assets or under the aggregate asset goodwill`. The identifying and separating of intangible assets is a difficult activity. The intangible assets identified in each transaction vary across the industries. This situation can be explain by the fact that the key intangible value drivers differ significantly across industries In this paper I have concerned with identification of intangible assets specific to a number of industries characterized by having a high proportion of intangible assets. In many companies and industries can been identified both common (well accepted) types of intangible assets such as intellectual property (such as trademarks, copyrights, patents, or research and development), technology, customer base, brand names and unique intangible assets specific to that industry or enterprise.

Keywords: intangible assets; purchase; price strategy; industry identification. (search for similar items in EconPapers)
JEL-codes: G32 G34 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (1)

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