Carlin, Tyrone M.; Finch, Nigel; Hidayah Laili, Nur - In: Journal of Financial Reporting and Accounting 7 (2009) 1, pp. 75-104
Prior to the adoption of an IFRS based reporting framework in Malaysia, no binding standard governing goodwill had ever been implemented. After several decades in which a laissez faire approach to the problem represented the dominant paradigm, the highly prescriptive and technical provisions of...