The paper highlights common practices - used by listed insurance companies based in UK and Italy - about purchase price allocation (IFRS3), discussing also if in these case we can have earning policies as well as in other industrial sectors

Intangible assets and purchase price allocation in the insurance sector: comparing U.K. and Italian listed companies

LAI, Alessandro;STACCHEZZINI, Riccardo
2010

Abstract

The paper highlights common practices - used by listed insurance companies based in UK and Italy - about purchase price allocation (IFRS3), discussing also if in these case we can have earning policies as well as in other industrial sectors
Insurance sector; Purchase price allocation; Financial reporting
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11562/435282
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