Accounting for goodwill under Vietnamese accounting practices, International financial reporting standards (IFRSs) and U.S. GAAP.
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...
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| Main Authors: | , , , |
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| Other Authors: | |
| Format: | Conference or Workshop Item |
| Language: | Vietnamese |
| Published: |
2020
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| Subjects: | |
| Online Access: | http://repository.vnu.edu.vn/handle/VNU_123/95333 |
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| Institution: | Vietnam National University, Hanoi |
| Language: | Vietnamese |