Practical Study concerning Goodwill Valuation in case of a Business Combination

Anne Marie Roth

The Valuation Journal, 2012, vol. 7, issue 2, 54-77

Abstract: This study presents a practical example of goodwill valuation and recognition arising from the acquisition of a Romanian company by another company, both part of the same group, as required by International Financial Reporting Standard IFRS 3, Business Combinations, in order to include this value in the consolidated financial statements.

JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vaj:journl:v:7:y:2012:i:2:p:54-77

Access Statistics for this article

The Valuation Journal is currently edited by Ion Anghel

More articles in The Valuation Journal from The National Association of Authorized Romanian Valuers Contact information at EDIRC.
Bibliographic data for series maintained by Stefan Alexandru ().