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A N ote O n T he I nverse (R everse ) S um ‐ of ‐T he ‐Y ears ‘‐ D igits M ethod A nd O ther W ays T o A mortise G oodwill
Author(s) -
Brown Philip
Publication year - 1995
Publication title -
australian accounting review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.551
H-Index - 36
eISSN - 1835-2561
pISSN - 1035-6908
DOI - 10.1111/j.1835-2561.1995.tb00162.x
Subject(s) - goodwill , chemistry , business , accounting
Recently there has been controversy surrounding accounting for goodwill. One question has been whether the inverse (or reverse) sum‐of‐the‐years'‐digits (ISOYD) method is an acceptable basis for goodwill amortisation. This note addresses that question.