Streim, Hannes; Bieker, Marcus - 2009
Schluss, dass es sich bei solchen, üblicherweise als "Goodwill" bezeichneten Kaufpreisdifferenzen in vielen Fällen lediglich …For many years, recognition and measurement of goodwill has been among the most controversial issues in international … "goodwill" regardless of its character, which obviously contradicts the purpose of financial statements. Especially problematic …