Accounting for goodwill : a critical evaluation

Accounting for goodwill : a critical evaluation

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The principal goal of this research study was to critically evaluate the current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion of this study is that goodwill is an intangible as...

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Bibliographic Details
Main Author: Van der Merwe, Maynard Jacobus
Other Authors: Faul, M. A.
Format: Others
Language:en
Published: 2015
Subjects:
Accounting for goodwill
Goodwill
Intangible assets
Purchased goodwill
Inherent goodwill
Negative goodwill
Goodwill amortisation
Business combinations
Goodwill on consolidation
Goodwill measurement
Goodwill valuation
Super profits concept
Residuum concept
Intangibles concept
657.7
Clean surplus (Accounting)
Goodwill (Commerce) > Accounting
Intangible property > Accounting
Online Access:http://hdl.handle.net/10500/16269

Internet

http://hdl.handle.net/10500/16269

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