THE EVOLUTION OF APB OPINION NO. 17 ACCOUNTING FOR INTANGIBLE ASSETS; A STUDY OF THE U.S. POSITION ON ACCOUNTING FOR GOODWILL

THE EVOLUTION OF APB OPINION NO. 17 ACCOUNTING FOR INTANGIBLE ASSETS; A STUDY OF THE U.S. POSITION ON ACCOUNTING FOR GOODWILL

The paper traces the development of the current valuation concept of goodwill from 1900 to 1970, when the present position was articulated. The paper suggests that there may be alternative bases for goodwill valuation and concludes that additional research is needed on the subject.

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Veröffentlicht in:The Accounting historians journal 1981-04, Vol.8 (1), p.37-49
1. Verfasser: Andrews, Wesley T.
Format: Artikel
Sprache:eng
Schlagworte:
Accountancy
Accounting methods
Accounting principles
Asset income
Book value
Business structures
Corporate consolidation
Fair market value
Intangible assets
Tangible assets
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Zusammenfassung:The paper traces the development of the current valuation concept of goodwill from 1900 to 1970, when the present position was articulated. The paper suggests that there may be alternative bases for goodwill valuation and concludes that additional research is needed on the subject.
ISSN:0148-4184