Accounting for Goodwill in Switzerland: Some Empirical Evidence
AbstractAccounting standards define goodwill as the excess of the cost of an acquired company over the sum of its identifiable net assets. Two basic views of goodwill can be distinguished from the literature. For some authors, goodwill represents an above normal earnings capacity. A price is paid in excess of the fair value of identifiable net assets because the buyer expects profits superior to a normal return on net identifiable assets.
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Bibliographic InfoPaper provided by Ecole des Hautes Etudes Commerciales, Universite de Geneve- in its series Papers with number 98.22.
Length: 21 pages
Date of creation: 1998
Date of revision:
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Postal: Suisse; Ecole des Hautes Etudes Commerciales, Universite de Geneve, faculte des SES. 102 Bb. Carl-Vogt CH - 1211 Geneve 4, Suisse
Web page: http://www.hec.unige.ch/
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SWITZERLAND ; ACCOUNTING;
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