Original Research
Goodwill and Negative Goodwill: The Real Vision for the Future of a Company–Greek Accounting Standards View
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During the last decades, more and more the role of the intangible assets of a company, becomes the main advantage. Especially the goodwill, that the company held from previous years, maybe a significant factor for the establishment of a competitive advantage. But sometimes, this asset, trapped the company and mainly the holders of the company, in a false estimation of high valuation of the company. When a company, undoubtedly change the main purpose of his activity, then the goodwill, must be written‐off, or must appear as a negative goodwill, giving to the stakeholders the real vision for the future of the company, and the real value for not false prospects.
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Keywords
Goodwill; Intangible Assets; IFRS; Negative Goodwill; Greek Accounting Standards
Author(s) Information
How to cite this article
Emmanouil, G. (2022). Goodwill and negative goodwill: the real vision for the future of a company–Greek accounting standards view. New Challenges in Accounting and Finance, 8, 27-36. https://doi.org/10.32038/NCAF.2022.08.03
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Conflict of Interests
No, there are no conflicting interests.
Open Access
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