Accounting for Goodwill in Switzerland: Some Empirical Evidence
Accounting 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.
To our knowledge, this item is not available for
download. To find whether it is available, there are three
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
|Date of creation:||1998|
|Date of revision:|
|Contact details of provider:|| Postal: |
Phone: (+ 41 22) 705-8263
Fax: (+ 41 22) 705-8293
Web page: http://www.unige.ch/gsem/Email:
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:fth:ehecge:98.22. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Thomas Krichel)
If references are entirely missing, you can add them using this form.