Goodwill and Negative Goodwill: The Real Vision for the Future of a Company–Greek Accounting Standards View

Gkinoglou Emmanouil ()
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Gkinoglou Emmanouil: Assistant Professor, Department of International and European Economic Studies, University of Western Macedonia

New Challenges in Accounting and Finance, 2022, vol. 8, 27-36

Abstract: During the last decades, more and more the role of the intangible assets of a company, becomes the main advantage. Especially the goodwill, that the company held from previous years, maybe a significant factor for the establishment of a competitive advantage. But sometimes, this asset, trapped the company and mainly the holders of the company, in a false estimation of high valuation of the company. When a company, undoubtedly change the main purpose of his activity, then the goodwill, must be written†off, or must appear as a negative goodwill, giving to the stakeholders the real vision for the future of the company, and the real value for not false prospects.

Keywords: Goodwill; Intangible Assets; IFRS; Negative Goodwill; Greek Accounting Standards (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:bco:ncafaa::v:8:y:2022:p:27-36

DOI: 10.32038/NCAF.2022.08.03

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