Why Purchased Goodwill Should Be Amortized: An Examination into Japanese Accounting Standard - Collections

＜departmental bulletin paper＞
Why Purchased Goodwill Should Be Amortized: An Examination into Japanese Accounting Standard

Creator	Creator Name Le, Van Lien レー, バンリエン
Language	English
Publisher	九州大学大学院経済学会
Publisher	Kyushu Daigaku Daigakuin Keizaigakukai
Date	2004-11-25
Source Title	The Keizai Ronkyu
Vol	120
First Page	165
Last Page	174
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/3000361
Table of Contents	I. ISSUES ON ACCOUNTING FOR GOODWILL IN JAPAN II. THE THEORETICAL MEANINGS OF SFAS 142 III. NECESSITY OF AMORTIZATION FOR PURCHASED GOODWILL IV. CONCLUSION

File	FileType	Size	Views	Description
120_p165	pdf	561 KB	306