Oehler, AndreasAndreasOehler0000-0002-2858-3370Frey, HannesHannesFreyHerberger, TimTimHerberger2019-09-192013-01-2520121446-6899https://fis.uni-bamberg.de/handle/uniba/1010engFair Value Measurement of Patented Technologies: A Survey of the German Certified Accountantsarticlehttp://papers.ssrn.com/sol3/papers.cfm?abstract_id=2085399