Fair Value Measurement of Patented Technologies : a survey of the German Certified Accountants

Frey, HannesHannesFreyHerberger, TimTimHerbergerOehler, AndreasAndreasOehler0000-0002-2858-33702019-09-192014-04-302011https://fis.uni-bamberg.de/handle/uniba/4731engFair Value Measurement of Patented Technologies : a survey of the German Certified Accountantsconferenceobjecthttp://www.efmaefm.org/0EFMAMEETINGS/EFMA%20ANNUAL%20MEETINGS/2011-Braga/papers/0100.pdf