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A Proposal for Goodwill Accounting
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DOI：10.1111/abac.70010.png)
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Abstract
En 中文
An alternative accounting for goodwill in a business combination is proposed. In contrast to the ill-defined 'plug' for goodwill in current accounting, the proposed accounting captures the economics of the transaction that identifies what is being purchased and what is subsequently being amortized or impaired. Empirical documentation complements the prescription.
Keywords:
Goodwill accounting
Business combinations
Acquisitions
Journal
A
IF:
2.3
Papers:
34
Citations:
1.3K