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pro vyhledávání: '"Goodwill valuation"'
Autor:
Nivaldo João dos Santos
Publikováno v:
Revista Catarinense da Ciência Contábil, Vol 17, Iss 50, Pp 24-38 (2018)
Neste artigo discute-se aspectos objetivos na determinação de valor econômico para os elementos intangíveis criados pela empresa. Tais elementos, abrigados sob a denominação de capital intelectual, goodwill, ou fundo de comércio, são represen
Externí odkaz:
https://doaj.org/article/fbac7bdae7e04a62a52d8e2b2f11d572
Akademický článek
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Publikováno v:
Revista Catarinense da Ciência Contábil, Vol 12, Iss 34, Pp 53-65 (2013)
A avaliação de empresas, com o fim de determinar valor de haveres de sócio, decorre, principalmente, do exercício do direito de retirada, da exclusão e do falecimento. Quando não há consenso de procedimentos e valores entre os sócios, tal ati
Externí odkaz:
https://doaj.org/article/964916443be24431831cff06830b4822
The principal goal of this research study was to critically evaluate the current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion o
Externí odkaz:
http://hdl.handle.net/10500/16269
Autor:
Ковалева, Н. А., Kovaleva, N. A.
The value of goodwill is gaining increasing weight in the market value of industrial enterprises. However, a generally accepted methodology for goodwill valuation has not been developed to date. The purpose of this work is to develop and test a metho
Externí odkaz:
http://elar.urfu.ru/handle/10995/61296
Autor:
Kovaleva, N. A.
Величина деловой репутации (гудвилла) приобретает все больший вес в рыночной стоимости промышленных предприятий. Однако универсальной
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______917::6433b9cbd2733781ae3150f7b57c554d
https://hdl.handle.net/10995/61296
https://hdl.handle.net/10995/61296
Autor:
Roussety, Antoine Maurice
The fundamental approach to measuring goodwill in franchisee-operated businesses is the same for any other business models. However, the difference lies in the methodology, more particularly in the calculation of a risk premium, the identification of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f203f406a14dcf9970b8358d540fd3e0
Autor:
SUUTARI, JESSICA, BENGTSSON, SANDRA
Bakgrund/problemområde: Goodwill har under en lång tid varit underlag för en rad studier om hur företagen redovisar och ska redovisa goodwill. IFRS baserar värderingen av goodwill på att företagsledningarna ska göra subjektiva bedömningar i
Externí odkaz:
http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20746
Autor:
SUUTARI, JESSICA, BENGTSSON, SANDRA
Bakgrund/problemområde: Goodwill har under en lång tid varit underlag för en rad studier om hur företagen redovisar och ska redovisa goodwill. IFRS baserar värderingen av goodwill på att företagsledningarna ska göra subjektiva bedömningar i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______681::b1ac703b3cd0c63edae7a4ebc8320e67
http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20746
http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20746