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| Tekijä: | Ding, Y. Richard, J. Stolowy, H. |
| Otsikko: | Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: from stakeholder model to shareholder model |
| Lehti: | Accounting, Organizations and Society
2008 : OCT, VOL. 33:7-8 p.718-755 |
| Asiasana: | shareholders goodwill accounting United Kingdom USA Germany France |
| Kieli: | eng |
| Tiivistelmä: | This paper aims to present that the change in shareholders' attitude towards firms influences the accounting treatments of goodwill. Four countries are examined starting in 1880. It is explained that all these countries have gone through four identified phases of goodwill accounting: 1. 'static' (immediate or rapid expensing), 2. 'weakened static' (write-off against equity), 3. 'dynamic' (recognition with amortization over a long period) and 4. 'acturial' (recognition without amortization but with impairment if necessary). The study relates a balance sheet theory. |
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