Accounting treatment of goodwill: yesterday, today and tomorrow: Problems and prospects in the international perspective
The issue of goodwill has been debated in many countries throughout the world. Despite numerous efforts and the existence of accounting standards and exposure drafts issued by various professional bodies internationally, there is yet to be a universally accepted accounting treatment for goodwill. Th...
Ausführliche Beschreibung
Gespeichert in:
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E-Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2004 |
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| Umfang: |
22 |
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| Reproduktion: |
Emerald Fulltext Archive Database 1994-2005 |
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| Übergeordnetes Werk: |
In: Journal of intellectual capital - Bingley : Emerald, 2000, 5(2004), 1, Seite 131-152 |
| Übergeordnetes Werk: |
volume:5 ; year:2004 ; number:1 ; pages:131-152 ; extent:22 |
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| DOI / URN: |
10.1108/14691930410512969 |
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NLEJ219585016 |
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| 520 | |a The issue of goodwill has been debated in many countries throughout the world. Despite numerous efforts and the existence of accounting standards and exposure drafts issued by various professional bodies internationally, there is yet to be a universally accepted accounting treatment for goodwill. The opinion on this subject differs and changes frequently. The dichotomy of having to preserve prescribed recognition criteria on the one hand and the need to report useful information on the other has led to the many controversial issues debated on the subject of goodwill. This study centres around the international accounting treatment of goodwill in the past, present and future. This study reviewed some of the issues that surrounded the accounting for goodwill where it was found that goodwill accounting had faced many problems. Besides problems, this project also looks into the prospect of the accounting for goodwill in the cyberspace era and emergence of the knowledge-based economy. This study confirms that controversy remains internationally with no solution in sight in the foreseeable future internationally. | ||
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10.1108/14691930410512969 doi (DE-627)NLEJ219585016 DE-627 ger DE-627 rakwb eng XA-GB Accounting treatment of goodwill: yesterday, today and tomorrow: Problems and prospects in the international perspective 2004 22 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The issue of goodwill has been debated in many countries throughout the world. Despite numerous efforts and the existence of accounting standards and exposure drafts issued by various professional bodies internationally, there is yet to be a universally accepted accounting treatment for goodwill. The opinion on this subject differs and changes frequently. The dichotomy of having to preserve prescribed recognition criteria on the one hand and the need to report useful information on the other has led to the many controversial issues debated on the subject of goodwill. This study centres around the international accounting treatment of goodwill in the past, present and future. This study reviewed some of the issues that surrounded the accounting for goodwill where it was found that goodwill accounting had faced many problems. Besides problems, this project also looks into the prospect of the accounting for goodwill in the cyberspace era and emergence of the knowledge-based economy. This study confirms that controversy remains internationally with no solution in sight in the foreseeable future internationally. Emerald Fulltext Archive Database 1994-2005 Goodwill accounting International accounting Standards Seetharaman, A. oth Balachandran, M. oth Saravanan, A.S. oth In Journal of intellectual capital Bingley : Emerald, 2000 5(2004), 1, Seite 131-152 Online-Ressource (DE-627)NLEJ219578060 (DE-600)2024939-1 nnns volume:5 year:2004 number:1 pages:131-152 extent:22 http://dx.doi.org/10.1108/14691930410512969 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 5 2004 1 131-152 22 |
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10.1108/14691930410512969 doi (DE-627)NLEJ219585016 DE-627 ger DE-627 rakwb eng XA-GB Accounting treatment of goodwill: yesterday, today and tomorrow: Problems and prospects in the international perspective 2004 22 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The issue of goodwill has been debated in many countries throughout the world. Despite numerous efforts and the existence of accounting standards and exposure drafts issued by various professional bodies internationally, there is yet to be a universally accepted accounting treatment for goodwill. The opinion on this subject differs and changes frequently. The dichotomy of having to preserve prescribed recognition criteria on the one hand and the need to report useful information on the other has led to the many controversial issues debated on the subject of goodwill. This study centres around the international accounting treatment of goodwill in the past, present and future. This study reviewed some of the issues that surrounded the accounting for goodwill where it was found that goodwill accounting had faced many problems. Besides problems, this project also looks into the prospect of the accounting for goodwill in the cyberspace era and emergence of the knowledge-based economy. This study confirms that controversy remains internationally with no solution in sight in the foreseeable future internationally. Emerald Fulltext Archive Database 1994-2005 Goodwill accounting International accounting Standards Seetharaman, A. oth Balachandran, M. oth Saravanan, A.S. oth In Journal of intellectual capital Bingley : Emerald, 2000 5(2004), 1, Seite 131-152 Online-Ressource (DE-627)NLEJ219578060 (DE-600)2024939-1 nnns volume:5 year:2004 number:1 pages:131-152 extent:22 http://dx.doi.org/10.1108/14691930410512969 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 5 2004 1 131-152 22 |
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10.1108/14691930410512969 doi (DE-627)NLEJ219585016 DE-627 ger DE-627 rakwb eng XA-GB Accounting treatment of goodwill: yesterday, today and tomorrow: Problems and prospects in the international perspective 2004 22 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The issue of goodwill has been debated in many countries throughout the world. Despite numerous efforts and the existence of accounting standards and exposure drafts issued by various professional bodies internationally, there is yet to be a universally accepted accounting treatment for goodwill. The opinion on this subject differs and changes frequently. The dichotomy of having to preserve prescribed recognition criteria on the one hand and the need to report useful information on the other has led to the many controversial issues debated on the subject of goodwill. This study centres around the international accounting treatment of goodwill in the past, present and future. This study reviewed some of the issues that surrounded the accounting for goodwill where it was found that goodwill accounting had faced many problems. Besides problems, this project also looks into the prospect of the accounting for goodwill in the cyberspace era and emergence of the knowledge-based economy. This study confirms that controversy remains internationally with no solution in sight in the foreseeable future internationally. Emerald Fulltext Archive Database 1994-2005 Goodwill accounting International accounting Standards Seetharaman, A. oth Balachandran, M. oth Saravanan, A.S. oth In Journal of intellectual capital Bingley : Emerald, 2000 5(2004), 1, Seite 131-152 Online-Ressource (DE-627)NLEJ219578060 (DE-600)2024939-1 nnns volume:5 year:2004 number:1 pages:131-152 extent:22 http://dx.doi.org/10.1108/14691930410512969 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 5 2004 1 131-152 22 |
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Accounting treatment of goodwill: yesterday, today and tomorrow: Problems and prospects in the international perspective |
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The issue of goodwill has been debated in many countries throughout the world. Despite numerous efforts and the existence of accounting standards and exposure drafts issued by various professional bodies internationally, there is yet to be a universally accepted accounting treatment for goodwill. The opinion on this subject differs and changes frequently. The dichotomy of having to preserve prescribed recognition criteria on the one hand and the need to report useful information on the other has led to the many controversial issues debated on the subject of goodwill. This study centres around the international accounting treatment of goodwill in the past, present and future. This study reviewed some of the issues that surrounded the accounting for goodwill where it was found that goodwill accounting had faced many problems. Besides problems, this project also looks into the prospect of the accounting for goodwill in the cyberspace era and emergence of the knowledge-based economy. This study confirms that controversy remains internationally with no solution in sight in the foreseeable future internationally. |
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The issue of goodwill has been debated in many countries throughout the world. Despite numerous efforts and the existence of accounting standards and exposure drafts issued by various professional bodies internationally, there is yet to be a universally accepted accounting treatment for goodwill. The opinion on this subject differs and changes frequently. The dichotomy of having to preserve prescribed recognition criteria on the one hand and the need to report useful information on the other has led to the many controversial issues debated on the subject of goodwill. This study centres around the international accounting treatment of goodwill in the past, present and future. This study reviewed some of the issues that surrounded the accounting for goodwill where it was found that goodwill accounting had faced many problems. Besides problems, this project also looks into the prospect of the accounting for goodwill in the cyberspace era and emergence of the knowledge-based economy. This study confirms that controversy remains internationally with no solution in sight in the foreseeable future internationally. |
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The issue of goodwill has been debated in many countries throughout the world. Despite numerous efforts and the existence of accounting standards and exposure drafts issued by various professional bodies internationally, there is yet to be a universally accepted accounting treatment for goodwill. The opinion on this subject differs and changes frequently. The dichotomy of having to preserve prescribed recognition criteria on the one hand and the need to report useful information on the other has led to the many controversial issues debated on the subject of goodwill. This study centres around the international accounting treatment of goodwill in the past, present and future. This study reviewed some of the issues that surrounded the accounting for goodwill where it was found that goodwill accounting had faced many problems. Besides problems, this project also looks into the prospect of the accounting for goodwill in the cyberspace era and emergence of the knowledge-based economy. This study confirms that controversy remains internationally with no solution in sight in the foreseeable future internationally. |
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<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">NLEJ219585016</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20210707090135.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">090811s2004 xxk|||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1108/14691930410512969</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)NLEJ219585016</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="c">XA-GB</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Accounting treatment of goodwill: yesterday, today and tomorrow: Problems and prospects in the international perspective</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2004</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">22</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zzz</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">z</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zu</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">The issue of goodwill has been debated in many countries throughout the world. Despite numerous efforts and the existence of accounting standards and exposure drafts issued by various professional bodies internationally, there is yet to be a universally accepted accounting treatment for goodwill. The opinion on this subject differs and changes frequently. The dichotomy of having to preserve prescribed recognition criteria on the one hand and the need to report useful information on the other has led to the many controversial issues debated on the subject of goodwill. This study centres around the international accounting treatment of goodwill in the past, present and future. This study reviewed some of the issues that surrounded the accounting for goodwill where it was found that goodwill accounting had faced many problems. Besides problems, this project also looks into the prospect of the accounting for goodwill in the cyberspace era and emergence of the knowledge-based economy. This study confirms that controversy remains internationally with no solution in sight in the foreseeable future internationally.</subfield></datafield><datafield tag="533" ind1=" " ind2=" "><subfield code="f">Emerald Fulltext Archive Database 1994-2005</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Goodwill accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">International accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Standards</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Seetharaman, A.</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Balachandran, M.</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Saravanan, A.S.</subfield><subfield code="4">oth</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Journal of intellectual capital</subfield><subfield code="d">Bingley : Emerald, 2000</subfield><subfield code="g">5(2004), 1, Seite 131-152</subfield><subfield code="h">Online-Ressource</subfield><subfield code="w">(DE-627)NLEJ219578060</subfield><subfield code="w">(DE-600)2024939-1</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:5</subfield><subfield code="g">year:2004</subfield><subfield code="g">number:1</subfield><subfield code="g">pages:131-152</subfield><subfield code="g">extent:22</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://dx.doi.org/10.1108/14691930410512969</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_U</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-EFD</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_NL_ARTICLE</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">5</subfield><subfield code="j">2004</subfield><subfield code="e">1</subfield><subfield code="h">131-152</subfield><subfield code="g">22</subfield></datafield></record></collection>
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