TY  JOUR
TI  Adjustment of financial indicators in the valuation of high-technology companies under IAS 38 and IFRS 3
KW  high-technology companies; intangible assets; IAS 38; IFRS 3; purchase price allocation; goodwill; income approach; market approach; business valuation; financial normalization; mergers and acquisitions
JO  Journal of Applied Research
AU  Gafarov, M.G.
PY  2026
IS  
PB  ITBO University