Is goodwill an asset?

Accounting Horizons

Volumn 12, Issue 3, 1998, Pages 293-303

  Johnson, L Todd ^a   Petrone, Kimberley R ^a  

^a Financial Accounting Standards Board ^*

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0002246375     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Note

References (13)

1. Accounting Principles Board (APB). 1970a. Business Combinations. Opinion No. 16. New York, NY: APB.
2. -. 1970b. Intangible Assets. Opinion No. 17. New York, NY: APB.
3. -. 1970c. Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises. Statement No. 4. New York, NY: APB.
4. Accounting Standards Board (ASB). 1995. Statement of Principles for Financial Reporting. Exposure Draft. London, England: ASB.
5. -. 1997. Goodwill and Intangible Assets. Financial Reporting Standard No. 10. London, England: ASB.
6. Accounting Standards Committee (ASC). 1984. Accounting for Goodwill. Statement of Standard Accounting Practice No. 22. London, England: ASC.
7. American Institute of Accountants (AIA), Committee on Accounting Terminology. 1953a. Review and Resume. Accounting Terminology Bulletin No. 1. New York, NY: AICPA.
8. -, Committee on Accounting Procedure. 1953b. Restatement and Revision of Accounting Research Bulletins. Accounting Research Bulletin No. 43. New York, NY: AICPA.
9. Financial Accounting Standards Board (FASB). 1975. Accounting for Contingencies. Statement No. 5. Stamford, CT: FASB.
10. -. 1984. Recognition and Measurement in Financial Statements of Business Enterprises. Concepts Statement No. 5. Stamford, CT: FASB.
11. -. 1985. Elements of Financial Statements. Concepts Statement No. 6. Stamford, CT: FASB.
12. International Accounting Standards Committee (IASC). 1997. Intangible Assets. Exposure Draft. London: IASC.
13. Schuetze, W. P. 1993. What is an asset. Accounting Horizons (September): 66-70.