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

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