Study paper from 2006 in the field of Business Administration - Accounting, Financial Reporting, Taxes, grade: 1.7, Pforzheim University, course: Seminar II, 18 sources in the bibliography, language: German. Abstract: Goodwill accounting has been undergoing changes for some time. As part of the "Business Combinations" project, the International Accounting Standards Board (IASB) has fundamentally revised the key regulations for goodwill accounting in the past. With the revision of IAS 36 and 38, as well as the publication of IFRS 3 on March 31, 2004, the first phase of the project to harmonize international accounting was completed. Key changes include the elimination of the pooling of interests method and scheduled amortization. This paper deals with the accounting of goodwill.