PURCHASED GOODWILL IN INTERNATIONAL ACQUISITIONS. MICROSOFT-NOKIA CASE
Purchased Goodwill appears when a company acquires another company. It can be defined as an intangible asset that arises as a result of the acquisition of one company by another for a premium value. International accounting bodies such as the IASC or the FASB require acquiring firms to record goodwi...
Main Authors: | , |
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Format: | Article |
Language: | deu |
Published: |
University of Oradea
2016-07-01
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Series: | Annals of the University of Oradea: Economic Science |
Subjects: | |
Online Access: | http://anale.steconomiceuoradea.ro/volume/2016/n1/70.pdf |