The French Court considers that in the event of a transfer of shares, goodwill recognized at the acquisition of the shares shall no longer be included in the balance sheet of the parent company.
France vs Havas 12 July 2017, Conseil d'Etat, No 400644France vs. Havas, July 2017, CE, No 400644
Category: Intangibles - Goodwill Know-how Patents, Shares and Dividends, Valuation - DCF and CUT/CUPs | Tag: Goodwill, Sale of subsidiary
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