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Keywords: goodwill
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Journal Articles
Issues in Accounting Education (2017) 32 (4): 101–127.
Published: 01 November 2017
... acquisition accounting bidding war goodwill control changes in ownership interests International Financial Reporting Standards By 2011, F&N had attained the status of a leading Pan-Asian consumer group, listed on the Singapore Exchange, with subsidiaries in diversified businesses of food...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2014) 29 (3): 459–480.
Published: 01 August 2014
... accounting rules and hide investment losses for over two decades. The accounting topics include (1) methods of accounting for investments in financial instruments, (2) recognition and measurement of goodwill at the time of acquisition, and (3) consolidation accounting. The case requires students to link...