The Goodwill Of Business Concentrations. Accounting, tax, and arbitral court perceptions in Portugal

Abstract

In the opinion of Hughes (1982) the globalisation's phenomenon was responsible for technological and knowledge's advances. The intangibles assets fit into the markets' globalisation context, and they have been assuming relevance because they represent considerable amounts in the entities' equity. The innovation, the technologies' diffusion, the emerging of new wealth concepts such as the intellectual capital and the goodwill in business concentration, highlight the importance of recognising intangible assets in the new economic scenario.