Author Description

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.