Recognition of provisional goodwill : real need or communication strategy?
Year of publication: |
2022
|
---|---|
Authors: | Roncagliolo, Elisa ; Avallone, Francesco |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 49.2022, p. 1-16
|
Subject: | Business combinations | Goodwill | IFRS 3 | Measurement period | Provisional values | Geschäftswert | IFRS |
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