Abstract:Goodwill is an age-old accounting proposition,up till now it hardly come to an accordant theoretical explaination.The paper tries to demonstrate that goodwill is a black-box of modern financial accoun...Goodwill is an age-old accounting proposition,up till now it hardly come to an accordant theoretical explaination.The paper tries to demonstrate that goodwill is a black-box of modern financial accounting,analyzes the essentiality and feasibility of goodwill's anatomization and purification,indicates that goodwill's purification is the first step towards goodwill's anatomization,reveals that the only source of goodwill is efficient integration of entrepreneurs or management team,lastly,makes some trial deoxidization for pure goodwill on the base of expanding the current balance sheet.Read More
Publication Year: 2008
Publication Date: 2008-01-01
Language: en
Type: article
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