Wiese, A. - In: Meditari Accountancy Research 10 (2002) 1, pp. 295-309
now called negative goodwill. According to the rules contained in AC 131, it is to be classified as a negative asset and … recognised as income. The research on which this paper is based, was undertaken to examine the nature of negative goodwill … against the background of the international accounting practices regarding the treatment of negative goodwill. At present …
