Bouden, Inès; Chantiri-Chaudemanche, Rouba - Université Paris-Dauphine (Paris IX) - 2007
The purpose of this paper is to analyse the process of development of the standard relating to goodwill by the British … (capitalisation of goodwill with impairment tests) at odds with the existing regulations (capitalisation and systematic amortization … second part, a detailed description of the development of the standard-setting project on goodwill within the ASB is provided …