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Keywords: Negative asset
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Journal Articles
Treating the credit difference that arises from an acquisition as negative goodwill
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2002) 10 (1): 295–309.
Published: 01 April 2002
... 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...
