Accounting for goodwill under Vietnamese accounting practices, International financial reporting standards (IFRSs) and U.S. GAAP.

• المؤلفون الرئيسيون: Trần, Đức Hiếu, Nguyễn, Hạnh Chi, Vũ, Thị Mai Nhung, Đỗ, Thị Minh Hà
• مؤلفون آخرون: Nguyễn, Thị Kim Oanh
• التنسيق: Conference or Workshop Item
• اللغة: Vietnamese
• منشور في: 2020
• الموضوعات: Accountant; Finance
• الوصول للمادة أونلاين: http://repository.vnu.edu.vn/handle/VNU_123/95333
• المؤسسة: Vietnam National University, Hanoi

Goodwill refers to “an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized” (Board, 2004, p.A152). Goodwill measures by amounts paid in excess of the fair value of the...