Goodwill - to be or not to be
Accounting treatments for goodwill have always been shrouded in controversy. Diversity in standards and practices among countries in this area has further complicated the goodwill issue: Hence, the purpose of this report is to critically analyse the differing views offered by the various accounti...
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| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project |
| Language: | English |
| Published: |
2015
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/63991 |
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| Institution: | Nanyang Technological University |
| Language: | English |
| Summary: | Accounting treatments for goodwill have always been shrouded in controversy. Diversity
in standards and practices among countries in this area has further complicated the
goodwill issue: Hence, the purpose of this report is to critically analyse the differing views
offered by the various accounting bodies on goodwill accounting.
Besides the evaluation of established literature to compare the vanous accounting
standards established by the different accounting bodies and to analyse the various
accounting treatments allowed by these standards, an empirical study was also carried out
on the companies listed in the Stock Exchange of Singapore (SES) to identify the current
accounting treatments for goodwill in Singapore. |
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