摘要：The paper is concerned with the comparison of the approaches of the chosen European accounting legislation to the initial recognition and measurements after the recognition in case of goodwill and badwill (respectively acquisition differences) with approaches used by the IAS/IFRS. There are compared strengths and weaknesses of the individual approaches. The main problems are defined and solved. The paper is also concerned with the date significant for the acquisition and goodwill calculation.
关键词：acquisition; intangible fixed assets; goodwill; badwill; appraisement; fair value
