Accounting for goodwill: reflections historical, conceptual and comparative review
João Eudes de Souza Calado,
José Matias-Pereira
Abstract:Purpose: The purpose is to make reflections from a historical, conceptual and comparative review on goodwill in one hundred years of accounting theory, still considered a difficult topic with the theoretical and normative evolution.
Methodology: Theoretical essay produced from an integrative qualitative literature review. It presents the theoretical evolution and challenges observed by theorists and regulators since the seminal study “Accounting Theory” by William Paton (1922).
Results: The relevan… Show more
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