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1	Goodwill and other intangibles their significance and treatment in accounts, Yang, Ju Mei, January 1900 (has links) Thesis (Ph. D.)--University of Michigan, 1926. / Without thesis note. Goodwill (Commerce) Accounting.
2	A New Accounting Approach to Evaluate M & A Prices and Goodwill Allocations Oh, Hyung Il January 2014 (has links) This dissertation introduces a new method for evaluating mergers and acquisitions (M&As) and goodwill allocations associated with them. This method differs from Generally Accepted Accounting Principles (GAAP), which estimate the sum of the fair value of net identifiable assets by focusing on balance sheet information, and recognizes the remainder of the purchase price as goodwill. The new method utilizes both balance sheet and income statement information to estimate the value of a target as a business, and treats the remainder of the purchase price as the uncertain growth expectation. Using the new approach, I document that uncertain growth expectations in M&A prices (1) are negatively related to acquirer's long-term returns, (2) predict future goodwill impairments, and (3) are superior to event-date market reactions and premiums as a predictor of acquirers' future performance. Accounting Goodwill (Commerce)--Accounting Consolidation and merger of corporations
3	Accounting for goodwill : a critical evaluation Van der Merwe, Maynard Jacobus 06 1900 (has links) The principal goal of this research study was to critically evaluate the current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion of this study is that goodwill is an intangible asset representing various intangible factors contributing to the enterprise's earning capacity and providing returns in excess of a normal return on assets employed for which an acquiring enterprise is willing to pay an amount in excess of the fair value of the identifiable net assets acquired. The cost of purchased goodwill is measured as the difference between the total purchase price and the fair value of the net assets acquired after ensuring that all assets, tangible and intangible, had been properly identified. Purchased goodwill should be amortised over the estimated period that the enterprise is expected to benefit from the acquisition of the goodwill. / Financial Accounting / M. Com. (Accounting Science (Applied Accountancy)) Accounting for goodwill Goodwill Intangible assets Purchased goodwill Inherent goodwill Negative goodwill Goodwill amortisation Business combinations Goodwill on consolidation Goodwill measurement Goodwill valuation Super profits concept Residuum concept Intangibles concept 657.7 Clean surplus (Accounting) Goodwill (Commerce) -- Accounting Intangible property -- Accounting
4	Accounting for goodwill : a critical evaluation Van der Merwe, Maynard Jacobus 06 1900 (has links) The principal goal of this research study was to critically evaluate the current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion of this study is that goodwill is an intangible asset representing various intangible factors contributing to the enterprise's earning capacity and providing returns in excess of a normal return on assets employed for which an acquiring enterprise is willing to pay an amount in excess of the fair value of the identifiable net assets acquired. The cost of purchased goodwill is measured as the difference between the total purchase price and the fair value of the net assets acquired after ensuring that all assets, tangible and intangible, had been properly identified. Purchased goodwill should be amortised over the estimated period that the enterprise is expected to benefit from the acquisition of the goodwill. / Financial Accounting / M. Com. (Accounting Science (Applied Accountancy)) Accounting for goodwill Goodwill Intangible assets Purchased goodwill Inherent goodwill Negative goodwill Goodwill amortisation Business combinations Goodwill on consolidation Goodwill measurement Goodwill valuation Super profits concept Residuum concept Intangibles concept 657.7 Clean surplus (Accounting) Goodwill (Commerce) -- Accounting Intangible property -- Accounting

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