Feleaga, Niculae; Feleaga, Liliana - In: Theoretical and Applied Economics 6(501) (2006) 6(501), pp. 53-60
In some of the continental European countries (e.g. France), there is a necessity to make a clear distinction between the legal issue of commerce fund (fonds de commerce, in French language), and the related accounting concept represented by goodwill. Fonds de commerce represents a set of...
