Australian Digital Theses Program

Thesis Details
Title	ACCOUNTING FOR GOODWILL ON CONSOLIDATION
Author	Carnegie, Garry D
Institution	Deakin University
Date	1987
Abstract	The issue of accounting for goodwill has caused considerable concern to accountants and academics. For over 100 years there has been diversity of views as to the nature, recognition and measurement of goodwill. Such diversity of views has contributed to the adoption of a variety of accounting practices for goodwill, which has lead to attempts to regulate practice by accounting professions in the Anglo-American world. The research conducted involves a literature review to identify the concepts and definition of goodwill and the criteria for its recognition and measurement. the investigation will then concentrate upon goodwill arising on consolidation of the financial statements of a group of companies. Major accounting practices will be examined, along with the requirements of the australian and mojor overseas professions on the issue. The findings of a study of listed Australian companies which investigated the accounting policies adopted for goodwill on consolidation before and after regulation of the issue and which sought views upon some of the conceptual issues involved are reported and discussed. Implications of the research for the Australian accounting profession will be addressed, and recommendations will be propsed together with a description of future research opportunities.
Thesis	01front.pdf 503.5 Kb 02ch1.pdf 870.4 Kb 03ch2.pdf 4352.4 Kb 04ch3.pdf 3666.8 Kb 05ch4-6.pdf 3640.8 Kb 06app.pdf 757.8 Kb 07ref.pdf 1236.3 Kb