Title

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

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