Accounting for goodwill A case analysis of the U.S., U.K. and Japan

This paper discusses the international differences in accounting for goodwill, for financial reporting, and tax purposes. Financial publications have often discussed a bidding disadvantage that the U.S. face, because it must amortize goodwill, whereas British firms may write off goodwill directly to...

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Journal Title: Journal of International Accounting, Auditing and Taxation Vol. 1; no. 2; pp. 191 - 207
Authors: T.P. Rollins, K.M. Dunne
Format: Article
Published: 1992