Bunea-Bontaş, Cristina Aurora; Petre, Mihaela Cosmina - Volkswirtschaftliche Fakultät, … - 2009
the major challenge concerns the goodwill. Is it an asset? How can it be measured? Which are the implications on fair … image of financial position and performances? Therefore, the accounting treatment of goodwill involves applying professional … and its impairment. IFRS 3 (Revised) “Business Combinations” will create significant changes in accounting for goodwill …