商誉和负商誉:公司未来的真实愿景-希腊会计准则观点

Gkinoglou Emmanouil
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引用次数: 1

摘要

近几十年来,无形资产的作用越来越大,成为公司的主要优势。尤其是公司前几年所持有的商誉,可能是建立竞争优势的一个重要因素。但有时候,这种资产,困住了公司和主要是公司的持有者,在错误的估计公司的高估值。当一家公司毫无疑问地改变了其活动的主要目的时,那么商誉,必须被注销,或者必须以负商誉的形式出现,给予利益相关者对公司未来的真实愿景,以及真正的价值,而不是虚假的前景。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Goodwill and Negative Goodwill: The Real Vision for the Future of a Company–Greek Accounting Standards View
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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