Year: 2026
Type: book
Abstract: This open-access book examines goodwill amortization arguments by analyzing IASB and ASAF meetings, stakeholder opinions, and empirical research.
Authors: Yoshihiro Tokuga, Masaki Yoneyama
Institutions: Kyoto University of Advanced Science, The University of Tokyo
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
Awards: Survey on Accounting for Goodwill, Theoretical and empirical research on how accounting views on purchased goodwill are formulated for related parties, Comparative Study of Financial Reporting Standards Based on Empirical Study of International Patents, An Empirical Analysis of Overpayment and Goodwill in Corporate Acquisitions, 会計基準のグローバルな共通化達成後における会計基準と環境要因との関係の考察, Measuring Conditional Conservatism: Its Challenges and Remedies
OpenAlex ID: W7171925447