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Goodwill and Negative Goodwill: The Real Vision for the Future of a Company–Greek Accounting Standards View

Author

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  • Gkinoglou Emmanouil

    (Assistant Professor, Department of International and European Economic Studies, University of Western Macedonia)

Abstract

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.

Suggested Citation

  • Gkinoglou Emmanouil, 2022. "Goodwill and Negative Goodwill: The Real Vision for the Future of a Company–Greek Accounting Standards View," New Challenges in Accounting and Finance, EUROKD, vol. 8, pages 27-36.
    • Handle: RePEc:bco:ncafaa::v:8:y:2022:p:27-36
    DOI: 10.32038/NCAF.2022.08.03
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