The purpose of this paper is to offer a full perspective on the evolution in time of goodwill definitions. This paper … journals and books or offered by international accounting boards. We approach the definition from an accounting and a legal … original. Some elements used to describe goodwill remain the same throughout the whole period we studied. The conclusion of our …

Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

about the usefulness of international accounting data and about the adoption effects of a change to such accounting …