Schultze, Wolfgang; Weiler, Andreas - In: Managerial Finance 36 (2010) September, pp. 768-784
Purpose – The purpose of this paper is to outline the link between value creation, performance measurement and goodwill … Principles (US-GAAP). Since economic goodwill is identical to the present value of future residual income, the paper examines how … accounting information gathered for impairment testing of goodwill according to International Accounting Standard (IAS) 36 and …