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Keywords: Dirty-surplus
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Journal Articles
Journal of Applied Accounting Research (2014) 15 (1): 2–21.
Published: 06 May 2014
... to UK GAAP in the extant literature was fundamentally due to this phenomenon (Gray, 1980 ; Weetman and Gray, 1990, 1991 ; Weetman et al., 1998 ; Adams et al., 1999). However, the UK dirty surplus (DS) practice of writing-off acquired goodwill directly to equity as opposed to its...
