Goodwill - the recognition and measurements according to the European accounting legislation and the international financial reporting standards

P. Svoboda
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P. Svoboda: Faculty of Business and Economics, Mendel University of Agriculture and Forestry, Brno, Czech Republic

Agricultural Economics, 2009, vol. 55, issue 7, 327-334

Abstract: The paper is concerned with the comparison of the approaches of the chosen European accounting legislation to the initial recognition and measurements after the recognition in case of goodwill and badwill (respectively acquisition differences) with approaches used by the IAS/IFRS. There are compared strengths and weaknesses of the individual approaches. The main problems are defined and solved. The paper is also concerned with the date significant for the acquisition and goodwill calculation.

Keywords: acquisition; intangible fixed assets; goodwill; badwill; appraisement; fair value (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:caa:jnlage:v:55:y:2009:i:7:id:59-2009-agricecon

DOI: 10.17221/59/2009-AGRICECON

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