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Published in:
2015 | OriginalPaper | Chapter
Problemstellung
Author : Bettina Beyer
Published in: Die Bilanzierung des Goodwills nach IFRS
Publisher: Springer Fachmedien Wiesbaden
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Die Bilanzierung des Goodwills gehört zu einem der
ältesten und umstrittensten
Rechnungslegungsgebiete überhaupt. Schon
Canning
(1929) stellte fest:
„Accountants, writers on accounting, economists, engineers, and the courts, have all tried their hands at defining goodwill, at discussing its nature, and at proposing means of valuing it. The most striking characteristic of this immense amount of writing is the number and variety of disagreements reached.”