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| Author: | Mujkanovic, R. |
| Title: | Der Geschäftswert im Abschluss nach International Accounting Standards |
| Journal: | Zeitschrift für Betriebswirtschaft
2001 : JUL, VOL. 71:7, p. 807-826 |
| Index terms: | International accounting Financial statements Goodwill accounting |
| Language: | ger |
| Abstract: | Goodwill in IAS financial statements is not an asset, negative goodwill is not a liability. Goodwill or negative goodwill is a residual which bridges the gap between purchase price for a whole company, based on shareholder value, and fair value of identifiable assets and liabilities. For this reason goodwill or negative goodwill has to be recognized on the balance sheet as a fictitious asset or a fictitious liability. |
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