Goodwill as an accounting category

Has Goodwill Accounting Gone Bad?

Is Amortization Good Enough? Evidence from the U.K. Goodwill Accounting

Before 2001, the accounting practitioners generally amortize the cost of intangibles over an arbitrary decided period of time. The accounting treatment lies in two perspectives: first, the value of goodwill will eventually decline; second, the recognition of amortization expenses is to meet the requirement of matching principle. However, later research indicates that the value of goodwill does ...

People accounting: Social category-based choice

This paper presents people accounting—a hypothesis that describes how a simple numerical imbalance in representation along nominal social category lines can aVect people’s choice of candidates in highly competitive situations (e.g., awards, jobs, etc.). For example, two scholarship Wnalists from California and New York may be equally qualiWed, but the award-winning chance for the California can...

Accounting treatment of goodwill: yesterday, today and tomorrow Problems and prospects in the international perspective

The issue of goodwill has been debated in many countries throughout the world. Despite numerous efforts and the existence of accounting standards and exposure drafts issued by various professional bodies internationally, there is yet to be a universally accepted accounting treatment for goodwill. The opinion on this subject differs and changes frequently. The dichotomy of having to preserve pre...

Diminutive as an Inflectional Category in Walman*

Walman, a language in the Torricelli language spoken in Papua New Guinea has an inflectional diminutive affix which occurs in agreement slots in various words, including verbs and adjectives in opposition to third person singular masculine, third person singular feminine, and third plural. It contrasts with diminutive affixes in most languages in that (1) it cannot appear on nouns; and (2) it i...