Accounting for Goodwill: Still Crazy After All These Years

Journal of Accounting, Ethics & Public Policy 20(3): 411-419 (2019)

9 Pages Posted: 4 Nov 2019

See all articles by Clemense Ehoff

Clemense Ehoff

Central Washington University

Marvin Bouillon

University of Southern Mississippi

Date Written: October 24, 2019

Abstract

For more than fifty years, goodwill has captured the fascination and frustration of accounting theorists. This analysis examines the changes in treatment of goodwill from the sixties to the present. Its purpose is to gain further insight into one of the most interesting puzzles in accounting theory.

Keywords: goodwill, accounting, intangible, impairment test, assets, FASB, SFAS

JEL Classification: L59, M41, M48

Suggested Citation

Ehoff, Clemense and Bouillon, Marvin, Accounting for Goodwill: Still Crazy After All These Years (October 24, 2019). Journal of Accounting, Ethics & Public Policy 20(3): 411-419 (2019), Available at SSRN: https://ssrn.com/abstract=3475093

Clemense Ehoff

Central Washington University ( email )

400 E. University Way
Ellensburg, WA 98926
United States

Marvin Bouillon (Contact Author)

University of Southern Mississippi ( email )

118 College Drive, #5178
Hattiesburg, MS 39406-0001
United States
6012665574 (Phone)

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