Schultze, Wolfgang; Weiler, Andreas - Universität <Augsburg> / Lehrstuhl für … - 2009
Purpose – This paper outlines the link between value creation, performance measurement andgoodwill accounting according to IFRS and US-GAAP. Since economic goodwill is identical to thepresent value of future residual income, we examine the question of how accounting informationgathered for...