Accounting for goodwill
Despite the development in accounting theory and the substantial amount of literature that has been written, a common prescribed method for the accounting of goodwill has still not been identified. This has resulted in a potpourri of accounting methods, practised by accounting practitioners th...
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| Main Authors: | , , |
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| 其他作者: | |
| 格式: | Final Year Project |
| 語言: | English |
| 出版: |
2015
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| 主題: | |
| 在線閱讀: | http://hdl.handle.net/10356/63642 |
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| 機構: | Nanyang Technological University |
| 語言: | English |
| 總結: | Despite the development in accounting theory and the substantial amount of literature that
has been written, a common prescribed method for the accounting of goodwill has still not
been identified. This has resulted in a potpourri of accounting methods, practised by
accounting practitioners the world over.
In a bid to harmonise these global practices, the International Accounting Standards
Committee (IASC) has issued the Exposure Draft (ED 32) to reduce the number of
acceptable goodwill accounting practices.
Against this background, this study was undertaken in the form of a postal questionnaire
survey to:
(i) investigate the extent of goodwill accounting practices, and the impact of ED 32
on companies in Singapore.
(ii) test the hypothesis as to whether managers of companies in Singapore utilise
goodwill accounting practices to influence earnings. |
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