oai:eurokd.com:article/505 2025-12-15

Goodwill and Negative Goodwill: The Real Vision for the Future of a Company–Greek Accounting Standards View <p style="text-align:justify;">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.</p> EuroKD Publishing 2022-01-11 Text https://api.eurokd.com/Uploads/Article/505/NCAF.2022.08.03.pdf https://doi.org/10.32038/NCAF.2022.08.03 en Pages 27–36