Premium
Accounting for goodwill in an age of mergers
Author(s) -
Heckler Brian L.
Publication year - 1997
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970080303
Subject(s) - goodwill , pooling , accounting , business , mergers and acquisitions , accounting method , finance , computer science , artificial intelligence
This is a period of intense merger activity and renewed interest in accounting for business combinations. Although many companies may prefer to use the pooling‐of‐interest method, few transactions can qualify. It's time to take another look at an alternative: recognizing goodwill under the purchase method.