@TheAccountant89It should also be mentioned that goodwill only poses problems in the IFRS and US GAAP accounting methods. Under HGB, it is subject to value consumption over time. In addition, a distinction should be made between original and derivative goodwill and that there are some problems and, as far as I can remember, discussions in IFRS.
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@Rosebud Finally, we also analyze the financial statements according to IFRS or US GAAP at the stock exchange, as only these financial statements are required by the stock exchanges. What is required by commercial law or tax law is of course also important. Otherwise, I would have to list every local commercial law in the world. HGB is only German. For example, the Swiss OR would be different in many things and it does not stop there. The major standards ultimately serve the comparability of financial statements. Finally, one can also write a thesis on this topic. I would like to present it however consciously not too complicated, as also in my motivation at the end something represented.
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