Accounting for Goodwill on Consolidation Before and After AAS 18

Garry D. Carnegie

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

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Abstract: The paper examines accounting practices in the treatment of goodwill on consolidation by listed companies in the periods before and after the application of AAS 18. A previous study established that prior to the advent of AAS 18, considerable diversity existed in this area of accounting practice. The accounting profession sought through AAS 18 to seek uniformity in the treatment of goodwill on consolidation. The survey evidence shows there is a high level of non‐compliance with this standard, hence substantial diversity continues.

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1986Accounting Information in the Market for Debt 1982Goodwill in accounting : a history of the issues and problems 1977Australian company financial reporting : 1975 1975Accounting for Goodwill - a Study in Permissiveness

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