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...

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Bibliographic Details
Main Authors: Violeta Sacui, Camelia Miclea Szatmary
Format: Article
Language:deu
Published: University of Oradea 2016-07-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2016/n1/70.pdf