Full or partial goodwill recognition : an analytical comparison
Alternative title: | Full-Goodwill- oder Partial-Goodwill-Bilanzierung : ein analytischer Vergleich |
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Year of publication: |
Maerz/April 2016
|
Authors: | Grathwohl, Julia ; Voeller, Dennis |
Published in: |
Die Betriebswirtschaft : DBW. - Stuttgart : Schäffer-Poeschel, ISSN 0342-7064, ZDB-ID 213053-1. - Vol. 76.2016, 2, p. 147-168
|
Subject: | ASC 805 | Goodwill-Bilanzierung | IFRS 3 | Impairment Test | Unternehmenszusammenschlüsse | IFRS | Geschäftswert | Goodwill | Bilanzielle Bewertung | Accounting valuation |
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