References
- Accounting Standards Board (ASB) . 1993 . Goodwill and Intangible Assets , London : ASB Discussion Paper .
- Accounting Standards Committee (ASC) . 1984 . “ Statement of Standard Accounting Practice 22 ” . In Accounting for Goodwill , London : ASC .
- Alexander , D. and Archer , S. 1995 . The European Accounting Guide , 2nd , San Diego : Harcourt Brace .
- Archer , S. , Alexander , D. , Collins , L. and Pham , D. 1995a . The Treatment of Goodwill and other Intangibles: Theory, Standards and Practices in France and the UK , London : ICAEW Research Board .
- Archer , S. , Delvaille , P. and McLeay , S. 1995b . The measurement of harmonis-ation and the comparability of financial statement items: within-country and between-country effects . Accounting and Business Research , March
- ASC . 1990a . Exposure Draft 47, Accounting for Goodwill , London : ASC .
- ASC . 1990b . “ Exposure Draft 52 ” . In Accounting for Intangible Fixed Assets , London : ASC .
- Commission des Operations de Bourse (1988). Opinion No. 210, Paris
- Conseil National de la Comptabilité (1988). Bulletin No. 210, Paris
- Conseil National de la Comptabilité (1988). Document No. 85, Paris
- IASC . 1993 . “ IAS 22 ” . In Business Combinations , London : IASC . (Revised)
- Ordelheide , D. and Pfaff , D. 1994 . European Financial Reporting: German , London : Routledge .
- Scheid , J. C. and Walton , P. 1992 . European Financial Reporting: France , London : Routledge .
- Zmijewski , M. and Hagerman , R. 1981 . An income strategy approach to the positive theory of accounting standard setting/choice . Journal of Accounting and Economics , 3