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Keywords: Negative goodwill
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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
...A. Wiese The treatment of the credit difference that arises from an acquisition took a step in a new direction in South Africa with the adoption of a new accounting standard, namely AC 131, which is based on the international standard IAS 22. It is now called negative goodwill. According...
