Accounting for goodwill
Despite the development in accounting theory and the substantial amount of literature that has been written, a common prescribed method for the accounting of goodwill has still not been identified. This has resulted in a potpourri of accounting methods, practised by accounting practitioners th...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Language: | English |
| Published: |
2015
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/63642 |
| _version_ | 1826114235984248832 |
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| author | Han, Alvin Cheung Shiong Pang, Chung Kin Tai, Ji Weng |
| author2 | Julia Tan Siew Mui |
| author_facet | Julia Tan Siew Mui Han, Alvin Cheung Shiong Pang, Chung Kin Tai, Ji Weng |
| author_sort | Han, Alvin Cheung Shiong |
| collection | NTU |
| description | Despite the development in accounting theory and the substantial amount of literature that
has been written, a common prescribed method for the accounting of goodwill has still not
been identified. This has resulted in a potpourri of accounting methods, practised by
accounting practitioners the world over.
In a bid to harmonise these global practices, the International Accounting Standards
Committee (IASC) has issued the Exposure Draft (ED 32) to reduce the number of
acceptable goodwill accounting practices.
Against this background, this study was undertaken in the form of a postal questionnaire
survey to:
(i) investigate the extent of goodwill accounting practices, and the impact of ED 32
on companies in Singapore.
(ii) test the hypothesis as to whether managers of companies in Singapore utilise
goodwill accounting practices to influence earnings. |
| first_indexed | 2024-10-01T03:35:52Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/63642 |
| institution | Nanyang Technological University |
| language | English |
| last_indexed | 2024-10-01T03:35:52Z |
| publishDate | 2015 |
| record_format | dspace |
| spelling | ntu-10356/636422023-05-19T06:09:04Z Accounting for goodwill Han, Alvin Cheung Shiong Pang, Chung Kin Tai, Ji Weng Julia Tan Siew Mui Nanyang Business School DRNTU::Business::Accounting::Standards Despite the development in accounting theory and the substantial amount of literature that has been written, a common prescribed method for the accounting of goodwill has still not been identified. This has resulted in a potpourri of accounting methods, practised by accounting practitioners the world over. In a bid to harmonise these global practices, the International Accounting Standards Committee (IASC) has issued the Exposure Draft (ED 32) to reduce the number of acceptable goodwill accounting practices. Against this background, this study was undertaken in the form of a postal questionnaire survey to: (i) investigate the extent of goodwill accounting practices, and the impact of ED 32 on companies in Singapore. (ii) test the hypothesis as to whether managers of companies in Singapore utilise goodwill accounting practices to influence earnings. ACCOUNTANCY 2015-05-18T03:07:53Z 2015-05-18T03:07:53Z 1994 1994 Final Year Project (FYP) http://hdl.handle.net/10356/63642 en Nanyang Technological University 93 p. application/pdf |
| spellingShingle | DRNTU::Business::Accounting::Standards Han, Alvin Cheung Shiong Pang, Chung Kin Tai, Ji Weng Accounting for goodwill |
| title | Accounting for goodwill |
| title_full | Accounting for goodwill |
| title_fullStr | Accounting for goodwill |
| title_full_unstemmed | Accounting for goodwill |
| title_short | Accounting for goodwill |
| title_sort | accounting for goodwill |
| topic | DRNTU::Business::Accounting::Standards |
| url | http://hdl.handle.net/10356/63642 |
| work_keys_str_mv | AT hanalvincheungshiong accountingforgoodwill AT pangchungkin accountingforgoodwill AT taijiweng accountingforgoodwill |