What is the best way, if it exists, on how the goodwill should be accounted? Despite the well purpose of the international accounting standards, the problem of a good disclosure of goodwill seems to be far for a solution. The paper try to made a conceptualization of how goodwill is interpreted for different scholars, presenting as possible solution to the problem a new form of disclosure called Market Capitalization Statement.
Goodwill in the light of market capitalization statement
GERVASIO, Daniele
2013-01-01
Abstract
What is the best way, if it exists, on how the goodwill should be accounted? Despite the well purpose of the international accounting standards, the problem of a good disclosure of goodwill seems to be far for a solution. The paper try to made a conceptualization of how goodwill is interpreted for different scholars, presenting as possible solution to the problem a new form of disclosure called Market Capitalization Statement.File allegato/i alla scheda:
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GERVASIO D._Goodwill in the MCS.pdf
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