Proposed subsequent accounting for goodwill: Comparison of IASB and FASB
Since the release and implementation of SFAS No.141 and No.142, there has been a continuous controversy over whether to apply the impairment-only or the amortisation-and-impairment method for subsequent goodwill accounting. FASB and IASB solicited opinions on proposed revisions through the and aroun...
| Published in: | China Journal of Accounting Studies |
|---|---|
| Main Authors: | , |
| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2024-10-01
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| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2025.2465271 |