Wei Gui-hua
Abstract
Mergers and acquisitions lead to a great combination of goodwill. Based on the analysis of current goodwill accounting theories, the paper discusses the recognition, the measurement, the amortiration and the impairment of purchase goodwill.
A significance statement is not available in the OpenAlex record.
A contribution statement is not available in the OpenAlex record.
Method details are not available in the OpenAlex metadata.
Findings are not separately available in the OpenAlex metadata.
Limitations are not available in the OpenAlex metadata.
Application details are not available in the OpenAlex metadata.
Mergers and acquisitions lead to a great combination of goodwill. Based on the analysis of current goodwill accounting theories, the paper discusses the recognition, the measurement, the amortiration and the impairment of purchase goodwill.
Key concepts: Goodwill, Business, Accounting, Mergers and acquisitions, Finance