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 … accounting. Recent empirical research indicates that payment differences in business combinations in many cases simply represent …