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Die Bilanzierung des Goodwills nach IFRS

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Springer Nature
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9783658106713
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Product Description

Bettina Beyer untersucht einen viel diskutierten Posten der Bilanz den Geschfts- oder Firmenwert (Goodwill). Die Autorin greift fr die Studie auf die gesamte anglo-amerikanische Bilanztheorie von ihren Anfngen um 1900 bis in die Neuzeit, sowie auf die Regulation durch CAP, APB, FASB, IASC und IASB zurck. Sie bezieht die Ergebnisse der bedeutendsten empirischen Untersuchungen zum Goodwill ein, insbesondere aus den Bereichen der Wertrelevanzstudien, Event Studies, behavioristische Studien, sowie IOS-Studien.

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