Bilanzierung von Unternehmenszusammenschlüssen nach US-GAAP

Holger Kahlert and Norbert Seeger

No 43, Frankfurt School - Working Paper Series from Frankfurt School of Finance and Management

Keywords: Bilanzierung; Business Combination; Fair Value Bewertung; Gestaltungsmöglichkeiten; Goodwill; Impairmenttest; Intangible Asset; Neubewertungsmethode; Reporting Unit; Unternehmenszusammenschluss; Unterschiedsbetrag; US-GAAP (search for similar items in EconPapers)
JEL-codes: N76 (search for similar items in EconPapers)
Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:fsfmwp:43

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