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
2010-01-01
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
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