Goodwill-Bilanzierung nach HGB und IFRS

Bachelor thesis from the year 2015 in the subject area BWL - Unternehmensführung, Management, Organisation, grade: 1,7, Hochschule Heilbronn Technik Wirtschaft Informatik, language: German, abstract: "The balance sheet item that currently poses the greatest threat to shareholders' assets in their company is called goodwill." This headline of a renowned business magazine can be seen as representative for the current press image of accounting. It goes on to state: "Under current accounting rules, it is possible to speak without exaggeration of a goodwill bubble that is steadily growing." To add to the poignancy, a parallel to past stock market bubbles is created therein to highlight the current urgency. In contrast, legal timeliness always develops on the basis of change.