Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda

Quagli Alberto/ Financial ReportingRiviste / Fascicolo: 3-2011


The introduction of an impairment test of goodwill by IAS 36 and SFAS 142 implies a strong link between financial and management accounting, capable of improving both the accounting systems. In this paper I analyze the existing literature on goodwill both in financial and management accounting and I find little interest in investigating the reciprocal connections. I thus present a research agenda to explore this intriguing relationship.

Keywords: Goodwill, Impairment test, IAS 36, SFAS 142


 

By | 2017-12-27T17:37:41+00:00 December 27th, 2017|0 Comments

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