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| Tekijä: | Wang, Z. |
| Otsikko: | An empirical assessment if IASC's proposed goodwill amortization requirement |
| Lehti: | International Journal of Accounting Education and Research
1995 : VOL. 30:1, p. 37-47 |
| Asiasana: | ASSESSMENT CENTRES GOODWILL ACCOUNTING ACCOUNTING STANDARDS INTERNATIONAL |
| Kieli: | eng |
| Tiivistelmä: | A recent International Accounting Standards Committee (IASC) statement of intent proposes to restrict the goodwill amortization period to less than five years, which is significantly shorter than the 40-year amortization period currently used by many US firms under APB no 17. Using a cross-sectional equity valuation model, this study documented consistent evidence indicating that the reported goodwill under APB No 17 has been significantly understated relative to its market value and has been more understated than other assets reported in financial statements. |
SCIMA