The goodwill is, by nature, complex since this notion encompasses two realities: the first is an economic concept – the … disaggregating the accounting goodwill between overpayment, internally generated goodwill (IGG) and external synergies. Our … contribution relates to both the valuation of economic goodwill and the analysis of accounting goodwill. With regard to the first …

choices. In this paper, we investigate major changes in goodwill accounting in the U.S. over the past century through a … debates.Four different treatments of goodwill have been classified depending on two major assumptions. Then, we analyzed … there is a strong link between the dominant views on accounting and the way goodwill is accounted for in each sub-period. …

other Intangible Assets†(2001) has led to more precise information about accounting goodwill in the financial statements … show that after the introduction of new regulation the relative amount of accounting goodwill (59,8% of the purchase price …) is lower when compared to relative accounting goodwill in the period before (67,6% of the purchase price). Moreover, more …