haku: @author Mujkanovic, R. / yhteensä: 1
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| Tekijä: | Mujkanovic, R. |
| Otsikko: | Der Geschäftswert im Abschluss nach International Accounting Standards |
| Lehti: | Zeitschrift für Betriebswirtschaft
2001 : JUL, VOL. 71:7, p. 807-826 |
| Asiasana: | International accounting Financial statements Goodwill accounting |
| Kieli: | ger |
| Tiivistelmä: | 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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