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. …

Cette étude a pour objet d'analyser le processus de développement de la norme relative au goodwill par l …The purpose of this paper is to analyse the process of development of the standard relating to goodwill by the British … (capitalisation of goodwill with impairment tests) at odds with the existing regulations (capitalisation and systematic amortization …