Accounting for Goodwill: Still Crazy After All These Years
Document Type
Article
Publication Date
11-4-2019
School
Accountancy
Abstract
For more than fifty years, goodwill has captured the fascination and frustration of accounting theorists. This analysis examines the changes in treatment of goodwill from the sixties to the present. Its purpose is to gain further insight into one of the most interesting puzzles in accounting theory.
Publication Title
Journal of Accounting, Ethics & Public Policy
Volume
20
Issue
3
First Page
411
Last Page
419
Recommended Citation
Ehoff, C.,
Bouillon, M.
(2019). Accounting for Goodwill: Still Crazy After All These Years. Journal of Accounting, Ethics & Public Policy, 20(3), 411-419.
Available at: https://aquila.usm.edu/fac_pubs/16850