The Resource Bilanzierung von Unternehmenserwerben und Goodwill nach IFRS 3, IAS 36 und IAS 38 = Accounting for business combinations and goodwill according to IFRS 3, IAS 36 and IAS 38

Bilanzierung von Unternehmenserwerben und Goodwill nach IFRS 3, IAS 36 und IAS 38 = Accounting for business combinations and goodwill according to IFRS 3, IAS 36 and IAS 38

Label
Bilanzierung von Unternehmenserwerben und Goodwill nach IFRS 3, IAS 36 und IAS 38 = Accounting for business combinations and goodwill according to IFRS 3, IAS 36 and IAS 38
Title
Bilanzierung von Unternehmenserwerben und Goodwill nach IFRS 3, IAS 36 und IAS 38 = Accounting for business combinations and goodwill according to IFRS 3, IAS 36 and IAS 38
Creator
Subject
Language
eng
Summary
In March 2004 the IASB issued the new standard IFRS 3 on business combinations and goodwill along with the accordingly revised standards IAS 36 on impairment of assets and IAS 38 on intangible assets. IFRS 3 includes fundamental changes to the accounting for business combinations and goodwill by abandoning the uniting-of-interests method and the amortization approach to goodwill. The new standards bring IAS/IFRS closer in line with the relevant US-GAAP standards but still offer a variety of differences that will impair full convergence between the two sets of accounting standards with respect to business combinations and goodwill
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 14 (2004),
http://library.link/vocab/creatorName
Dietrich, C
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • accounting
  • IAS
  • IFRS
  • goodwill
Label
Bilanzierung von Unternehmenserwerben und Goodwill nach IFRS 3, IAS 36 und IAS 38 = Accounting for business combinations and goodwill according to IFRS 3, IAS 36 and IAS 38
Instantiates
Publication
Label
Bilanzierung von Unternehmenserwerben und Goodwill nach IFRS 3, IAS 36 und IAS 38 = Accounting for business combinations and goodwill according to IFRS 3, IAS 36 and IAS 38
Publication

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