Jurnal Ilmiah Akuntansi dan Bisnis
Vol 1, No 1 (2016)

PERKEMBANGAN AKUNTANSI GOODWILL DARI DIVERSIFIKASI MENUJU KESERAGAMAN

Kadek, Trisna Dwiyanti (Unknown)



Article Info

Publish Date
27 Nov 2016

Abstract

This paper aims to review the prior research related to change in accounting treatment for goodwill from diversification to uniformity. Literature review is used to organize this paper. The paper discusses and compares the former accounting treatment used by countries around the world and the new IFRS treatment for goodwill. The paper highlights that the new standard has significantly changed the treatment for goodwill. According to IFRS 3, goodwill acquired through a business combination is no longer amortized but tested for impairment. Despite this standard has created a uniformed goodwill accounting; however, there are still lots of debates due to considerable ambiguity and subjectivity which inherent in impairment test. Findings suggest that future paper should examine how financial statement preparers and auditor are dealing with this new goodwill accounting treatment.

Copyrights © 2016






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi dan Bisnis (dengan e-issn 2528-1216 dan p-issn 2528-2093) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional. Jurnal ini terbit berkala setiap bulan Juni dan Desember. Jurnal ini diterbitkan dengan maksud utama mendiseminasi ...