Quagli Alberto/ Financial Reporting, Riviste / 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