Die Bilanzierung eines negativen Geschäfts-(Firmen)wertes im Einzelabschluss
Resource Information
The work Die Bilanzierung eines negativen Geschäfts-(Firmen)wertes im Einzelabschluss represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
The Resource
Die Bilanzierung eines negativen Geschäfts-(Firmen)wertes im Einzelabschluss
Resource Information
The work Die Bilanzierung eines negativen Geschäfts-(Firmen)wertes im Einzelabschluss represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
- Label
- Die Bilanzierung eines negativen Geschäfts-(Firmen)wertes im Einzelabschluss
- Summary
- Showing a negative goodwill on the balance sheet. The book deals with the question of how to show a negative goodwill which does not result from a lucky buy on the balance sheet. The author examines the approaches of the Austrian and German courts and German and Austrian literature on this topic. He also takes into account the International Accounting Standards. Further emphasis is given to the question of depreciation. In the opinion of the author, the buyer's intentions are decisive in determining how to show a negative goodwill on the balance sheet and how and especially when to dissolve it
- Language note
- German
- Series statement
- Schriftenreihe der Steuer- und Wirtschaftskartei
- Series volume
- No. 67
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Context of Die Bilanzierung eines negativen Geschäfts-(Firmen)wertes im EinzelabschlussWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/S_KICk7PxQs/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/S_KICk7PxQs/">Die Bilanzierung eines negativen Geschäfts-(Firmen)wertes im Einzelabschluss</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
