Therefore this will remain controversial topic among economists until creators of financial standards find better solution for goodwill accounting.
Reference list
Hulzen P V, Alfonso L, Georgakopoulos G & Sotiropoul I 2011, ‘Amortisation Versus Impairment of Goodwill and Accounting Quality’, International Journal of Economic Sciences and Applied Research, vol. 4, no 3, p. 93-118
Jerman, M & Manzin, M 2008, ‘Accounting treatment of goodwill in IFRS and US GAAP’, Organizacija, vol. 41, no 6, p. 218-225
Mirza, A A & Holt G J 2011, Practical Implementation Guide and Workbook for IFRS, 3rd edition, John Wiley & Sons, New Jersey
Moehrle, R S & Reynolds-Moehrle J A 2001, Say Good-Bye to Pooling and Goodwill Amortization, Journal of accountancy, viewed 3 November 2013,
Shinhan Financial Group n.d., ‘Proposal of Alternatives for Goodwill Accounting’, IFRS Foundation, viewed 2 November 2013,
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