Goodwill - Impact of the adoption of PAS 26 On EPS.
134 p.
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2014
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sg-ntu-dr.10356-580312023-05-19T06:24:08Z Goodwill - Impact of the adoption of PAS 26 On EPS. Chia Kuan Wee, Chow Siew Kong, Shio Ling Yen Foo See Liang Nanyang Business School DRNTU::Business::Accounting 134 p. Despite the development in accounting theory and the substantial amount of literature written on the accounting for goodwill, accountant around the world have not agreed on a common treatment for goodwill. In an attempt to harmonize the accounting practice for goodwill, the Institute of Certified Public Accountants of Singapore (ICPAS), following the move of the International Accounting Standards Committee (IASC), issued Provisional Accounting Standard (PAS) 26 restricting the accounting policies allowed for goodwill. However, in December 1995, the ICPAS decided to withdraw the PAS. ACCOUNTANCY 2014-04-07T11:13:37Z 2014-04-07T11:13:37Z 1997 1997 Final Year Project (FYP) http://hdl.handle.net/10356/58031 Nanyang Technological University application/pdf |
| institution |
Nanyang Technological University |
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NTU Library |
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Asia |
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Singapore Singapore |
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| topic |
DRNTU::Business::Accounting |
| spellingShingle |
DRNTU::Business::Accounting Chia Kuan Wee, Chow Siew Kong, Shio Ling Yen Goodwill - Impact of the adoption of PAS 26 On EPS. |
| description |
134 p. |
| author2 |
Foo See Liang |
| author_facet |
Foo See Liang Chia Kuan Wee, Chow Siew Kong, Shio Ling Yen |
| format |
Final Year Project |
| author |
Chia Kuan Wee, Chow Siew Kong, Shio Ling Yen |
| author_sort |
Chia Kuan Wee, Chow Siew Kong, Shio Ling Yen |
| title |
Goodwill - Impact of the adoption of PAS 26 On EPS. |
| title_short |
Goodwill - Impact of the adoption of PAS 26 On EPS. |
| title_full |
Goodwill - Impact of the adoption of PAS 26 On EPS. |
| title_fullStr |
Goodwill - Impact of the adoption of PAS 26 On EPS. |
| title_full_unstemmed |
Goodwill - Impact of the adoption of PAS 26 On EPS. |
| title_sort |
goodwill - impact of the adoption of pas 26 on eps. |
| publishDate |
2014 |
| url |
http://hdl.handle.net/10356/58031 |
| _version_ |
1770563606965911552 |