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Full Goodwill Accounting: umstrittene Behandlung des Goodwills


Fiechter, P; Meyer, C (2008). Full Goodwill Accounting: umstrittene Behandlung des Goodwills. Der Schweizer Treuhänder, 82(4):215-220.

Abstract

Der Beitrag analysiert den Entstehungsprozess von IFRS 3 (rev. 2008) in bezug auf die Diskussion zum Full Goodwill Accounting und erläutert Auswirkungen des Wahlrechts auf die Bilanz und Erfolgsrechnung anhand eines Fallbeispiels.

Der Beitrag analysiert den Entstehungsprozess von IFRS 3 (rev. 2008) in bezug auf die Diskussion zum Full Goodwill Accounting und erläutert Auswirkungen des Wahlrechts auf die Bilanz und Erfolgsrechnung anhand eines Fallbeispiels.

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Additional indexing

Item Type:Journal Article, not refereed, original work
Communities & Collections:03 Faculty of Economics > Department of Business Administration
Dewey Decimal Classification:330 Economics
Language:German
Date:April 2008
Deposited On:20 Nov 2008 11:50
Last Modified:05 Apr 2016 12:33
Publisher:Treuhandkammer Zürich
ISSN:0036-746X
Official URL:http://www.treuhaender.ch/de/archiv/archiv_detail.asp?spr=&h=104&r=0&au=0&ar=1921&nav=0&file=archiv_list.asp
Permanent URL: http://doi.org/10.5167/uzh-5159

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