首页   按字顺浏览 期刊浏览 卷期浏览 A NoteOnTheInverse(Reverse) Sum‐of‐The‐Years‘‐ DigitsMethodAndOtherWaysToAmortiseGoodwi...
A NoteOnTheInverse(Reverse) Sum‐of‐The‐Years‘‐ DigitsMethodAndOtherWaysToAmortiseGoodwill

 

作者: Philip Brown,  

 

期刊: Australian Accounting Review  （WILEY Available online 1995）
卷期: Volume 5, issue 9  

页码: 17-21

 

ISSN:1035-6908

 

年代: 1995

 

DOI:10.1111/j.1835-2561.1995.tb00162.x

 

出版商: Blackwell Publishing Ltd

 

数据来源: WILEY

 

摘要:

Recently there has been controversy surrounding accounting for goodwill. One question has been whether the inverse (or reverse) sum‐of‐the‐years'‐digits (ISOYD) method is an acceptable basis for goodwill amortisation. This note addresses that q

 

点击下载:  PDF (439KB)



返 回