EVALUATION OF THE CHARACTERISTICS OF GOODWILL IN IFRS

Assessment is one of the most debated areas in accountancy, since the choice of valuation procedures, methods directly influence an entity’s financial situation, alterations and performance. The applications of International Financial Reporting Standards are mandatory for quoted companies in the EU...

Full description

Bibliographic Details
Main Author: Kiss Agota
Format: Article
Language:deu
Published: University of Oradea 2014-07-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2014/n1/069.pdf