• xmlui.mirage2.page-structure.header.title
    • français
    • English
  • Help
  • Login
  • Language 
    • Français
    • English
View Item 
  •   BIRD Home
  • DRM (UMR CNRS 7088)
  • DRM : Publications
  • View Item
  •   BIRD Home
  • DRM (UMR CNRS 7088)
  • DRM : Publications
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Browse

BIRDResearch centres & CollectionsBy Issue DateAuthorsTitlesTypeThis CollectionBy Issue DateAuthorsTitlesType

My Account

LoginRegister

Statistics

Most Popular ItemsStatistics by CountryMost Popular Authors
Thumbnail

How Accounting for Goodwill relies on Underlying Assumptions : a Historical Approach

Garcia, Clemence (2006-10), How Accounting for Goodwill relies on Underlying Assumptions : a Historical Approach, 30th EAA Annual Congress, 2007-04, Lisbonne, Portugal

View/Open
fulltext EAA2007.pdf (202.0Kb)
presentation EAA2007.pdf (169.7Kb)
Type
Communication / Conférence
Date
2006-10
Conference title
30th EAA Annual Congress
Conference date
2007-04
Conference city
Lisbonne
Conference country
Portugal
Pages
32
Metadata
Show full item record
Author(s)
Garcia, Clemence
Abstract (EN)
For over 30 years, the role of accounting theory in standard setting has been contested in some countries. This article seeks to provide a better understanding of how theories and their basic assumptions give support to collective accounting choices. In this paper, we investigate major changes in goodwill accounting in the U.S. over the past century through a literature review. The research is aimed at showing how general assumptions on accounting govern most arguments produced in the debates.Four different treatments of goodwill have been classified depending on two major assumptions. Then, we analyzed whether the support given to each solution in the literature was consistent with these assumptions. Our findings show that there is a strong link between the dominant views on accounting and the way goodwill is accounted for in each sub-period.
Subjects / Keywords
Goodwill; Accounting History
JEL
M41 - Accounting

Related items

Showing items related by title and author.

  • Thumbnail
    Setting new rules for Goodwill accounting : the british experience 
    Bouden, Inès; Chantiri-Chaudemanche, Rouba (2006) Communication / Conférence
  • Thumbnail
    Accounting for Goodwill : The Emergence of the Impairment Solution Through the British Experience 
    Chantiri-Chaudemanche, Rouba; Bouden, Inès (2006) Communication / Conférence
  • Thumbnail
    Book Review: "Accounting for Goodwill", Andrea Beretta Zanoni, 2009, Routledge Taylor & Francis, New York 
    Paugam, Luc (2011) Article accepté pour publication ou publié
  • Thumbnail
    How does option listing affect the underlying stock price duration ? A study of French underlying stock efficiency 
    Jouaber, Kaouther; Tekaya, Rim (2009-09) Communication / Conférence
  • Thumbnail
    La valeur de l'existence en comptabilité : pourquoi et comment l'entreprise peut (p)rendre en compte des entités environnementales pour « elles-mêmes » ? 
    Rambaud, Alexandre (2015-12) Thèse
Dauphine PSL Bibliothèque logo
Place du Maréchal de Lattre de Tassigny 75775 Paris Cedex 16
Phone: 01 44 05 40 94
Contact
Dauphine PSL logoEQUIS logoCreative Commons logo