Accounting for Goodwill: Still Crazy After All These Years
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.
Journal of Accounting, Ethics & Public Policy
(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