Controversies Regarding Goodwill Evaluation, Depreciation and Recording Policies
In some of the continental European countries (e.g. France), there is a necessity to make a clear distinction between the legal issue of commerce fund (fonds de commerce, in French language), and the related accounting concept represented by goodwill. Fonds de commerce represents a set of movable an...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
General Association of Economists from Romania
2006-08-01
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| Series: | Theoretical and Applied Economics |
| Subjects: | |
| Online Access: | http://www.ectap.ro/articole/111.pdf |