Die Behandlung von Unternehmenszusammenschl├╝ssen nach IAS

The paper summarizes the proposed changes to IAS 22 - Business Combinations as expressed in Exposure Draft 61. The main changes relate to the amendments in other existing Standards or in new Exposure Drafts. Material changes refer to the accounting treatment of positive and negative goodwill. According to plans, the new Standard will become operative for financial statements covering periods beginning on or after January 1, 1999.