%0 Journal Article
%T Adjustment of financial indicators in the valuation of high-technology companies under IAS 38 and IFRS 3
%A Gafarov, M.G.
%K high-technology companies; intangible assets; IAS 38; IFRS 3; purchase price allocation; goodwill; income approach; market approach; business valuation; financial normalization; mergers and acquisitions
%J Journal of Applied Research
%D 2026
%N 
%P 0
%I ITBO University