Accounting for Goodwill in Switzerland: Some Empirical Evidence

Accounting standards define goodwill as the excess of the cost of an acquired company over the sum of its identifiable net assets. Two basic views of goodwill can be distinguished from the literature. For some authors, goodwill represents an above normal earnings capacity. A price is paid in excess of the fair value of identifiable net assets because the buyer expects profits superior to a normal return on net identifiable assets.

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Year of publication:	1998
Authors:	Raffournier, B.
Institutions:	Geneva School of Economics and Management, Université de Genève
Subject:	SWITZERLAND \| ACCOUNTING

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Series:	Ecole des Hautes Etudes Commerciales, Universite de Geneve-.
Type of publication:	Book / Working Paper
Notes:	21 pages
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005634248