Accounting for goodwill under IFRS : a critical analysis
Year of publication: |
2016
|
---|---|
Authors: | Johansson, Sven-Erik ; Hjelström, Tomas ; Hellman, Niclas |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 27.2016, p. 13-25
|
Subject: | Goodwill | Impairment | Intangible assets | Acquisitions | Business combinations | IFRS | Geschäftswert | Immaterielle Werte | Bilanzielle Bewertung | Accounting valuation | Übernahme | Takeover | Unternehmensbewertung | Firm valuation | Immaterielle Güter | Intangible goods | Bilanzierungsgrundsätze | Accounting standards |
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