Framing accounting for goodwill: Intractable controversies between users and standard setters
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DOI: 10.1016/j.cpa.2021.102357
Abstract: Abstract How to account for goodwill arising from business combinations has proven to be one the most controversial topics for the standardisation, preparation, and audit of financial reports. Given its contested nature, and recent debates… read more here.
Keywords: standard setters; goodwill intractable; framing accounting; accounting goodwill ... See more keywords