Sökning: "Gabriel Demirel"

Hittade 1 uppsats innehållade orden Gabriel Demirel.

1. 1. A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?

   Magister-uppsats, Jönköping University/Internationella Handelshögskolan

   Författare :Simon Burman; Gabriel Demirel; [2021]
   Nyckelord :Goodwill; business combinations; corporate acquisitions; subsequential measurements; purchase price allocation; impairments; amortization; intangible assets;

   Sammanfattning : Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. LÄS MER