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Keywords: subsequent accounting
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Journal Articles
The Debate Over Subsequent Accounting for Goodwill
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2021) 35 (2): 107–128.
Published: 01 June 2021
...Thomas J. Linsmeier; Erika Wheeler SYNOPSIS This paper evaluates whether alternative methods of subsequent accounting for goodwill result in accounting numbers that are significantly different from previous methods prescribed by standard setters. Financial statement users have identified...
