Fair Value Measurement of Patented Technologies a Survey of German Certified Accountants
作者： Tim Alexander Herberger , Tim Alexander Herberger , Andreas Oehler , Hannes Frey
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摘要: Intangible assets are regarded as the future value drivers of company performance. The increased economic importance requires an intensified analyst and investor awareness (reported) intangible their financial reporting quality. However, hardly anything is known about actual influence different asset classes in industries. To fill this gap, we performed a survey among German Certified Public Accountants (CPAs) concerning with focus on patented technologies order to determine assets. We analysed statements CPAs regards sent standardised questionnaire all 180 offices top 10 (in terms revenue) auditing firms. Our results indicated that have gained importance. According CPAs, current performance high level will even increase during next few years. most widely-used valuation approach for fair measurement income approach. Further, accounting standards leave options policy – result which casts doubt reliability quality statements.
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