ACCOUNTING FOR GOODWILL: STILL CRAZY AFTER ALL THESE YEARS

Clemense Ehoff; Marvin L. Bouillon

doi:10.60154/jaepp.2019.v20n3p411

ACCOUNTING FOR GOODWILL: STILL CRAZY AFTER ALL THESE YEARS

Authors

Clemense Ehoff Central Washington University
Marvin L. Bouillon University of Southern Mississippi

DOI:

https://doi.org/10.60154/jaepp.2019.v20n3p411

Keywords:

goodwill, accounting, intangible, impairment test, assets, FASB, SFAS

Abstract

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.

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Published

2023-04-25

How to Cite

Ehoff, C., & Bouillon, M. L. (2023). ACCOUNTING FOR GOODWILL: STILL CRAZY AFTER ALL THESE YEARS. Journal of Accounting, Ethics & Public Policy, JAEPP, 20(3), 411. https://doi.org/10.60154/jaepp.2019.v20n3p411