dc.contributor.authorHan, Alvin Cheung Shiong
dc.contributor.authorPang, Chung Kin
dc.contributor.authorTai, Ji Weng
dc.date.accessioned2015-05-18T03:07:53Z
dc.date.available2015-05-18T03:07:53Z
dc.date.copyright1994en_US
dc.date.issued1994
dc.identifier.urihttp://hdl.handle.net/10356/63642
dc.description.abstractDespite the development in accounting theory and the substantial amount of literature that has been written, a common prescribed method for the accounting of goodwill has still not been identified. This has resulted in a potpourri of accounting methods, practised by accounting practitioners the world over. In a bid to harmonise these global practices, the International Accounting Standards Committee (IASC) has issued the Exposure Draft (ED 32) to reduce the number of acceptable goodwill accounting practices. Against this background, this study was undertaken in the form of a postal questionnaire survey to: (i) investigate the extent of goodwill accounting practices, and the impact of ED 32 on companies in Singapore. (ii) test the hypothesis as to whether managers of companies in Singapore utilise goodwill accounting practices to influence earnings.en_US
dc.format.extent93 p.en_US
dc.language.isoenen_US
dc.rightsNanyang Technological University
dc.subjectDRNTU::Business::Accounting::Standardsen_US
dc.titleAccounting for goodwillen_US
dc.typeFinal Year Project (FYP)en_US
dc.contributor.supervisorJulia Tan Siew Muien_US
dc.contributor.schoolCollege of Business (Nanyang Business School)en_US
dc.description.degreeACCOUNTANCYen_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record