REFERENCES
Australian Standards Review Board, Approved Accounting Standard ASRB 1013, Accounting for Goodwill, April 1988.
Australian Society of Accountants and the Institute of Chartered Accountants in Australia, Statement of Accounting Standards, AAS 18, Accounting for Goodwill, March 1984.
Bryer, R., A., (1995), “A Political Economy of SSAP22: Accounting for Goodwill”, British Accounting Review, Vol 27 (4), pp. 283-310.
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Carnegie, G., and Gibson, R., (1987), “Accounting for Goodwill on Consolidation Before and After AAS 18”, Accounting & Finance, Vol 27 (2), pp. 35 – 51.
Carnegie, G., and Gibson, R., (1992), “A Note on Accounting for Goodwill on Consolidation in Australia Following the Applicability of ASRB 1013.”, Pacific Accounting Review,
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Day, R., and Hartnett, N., (2000), “An Investigation of the Significance of Mandated Changes in Goodwill Amortisation Policy in Australia”, Pacific Accounting Review, Vol 11 (2), pp. 193 – 218.
Ernst & Young, (2001), Goodwill Hurting – Will Australian Companies Still be Able to Compete for Australian Assets?, Ernst & Young, Sydney.
Fjeld, E., (1936), “Classification and Terminology of Individual B
个人分析报告心理咨询师二级论文+职业行为分析 alance Sheet Items”, The Accounting Review, Vol 11 (4), pp.333 – 342.
Gibson, R., and Francis, J., (1975), “Accounting for Goodwill – A Study in Permissiveness”, Abacus, Vol 11 (2), pp. 167 – 171.
Goodwin, J., and Harris, K., (1991), “The Intangibles Debate: Some Empirical Evidence”, Australian Accounting Review, November, 1991.
Gynther, R., (1969), “Some Conceptualising on Goodwill”, The Accounting Review, Vol 44 (2), pp. 247 -255.
Lonergan, W., (2006), “Goodwill Accounting – Why It’s Flawed”, National Accountant, December/January, pp. 20 – 23.
Micallef, F., and Eddie, I., (2001), “A Case of Dirty Pool”, Australian CPA, Vol 71 (6), pp. 60 – 63.
Miller, M., (1973), “Goodwill – An Aggregation Issue”, The Accounting Review, Vol 48 (2), pp. 280 – 291.
Montgomery, R., (1934), Auditing – Theory and Practice, 5th Edition, Prentice Hall, New Jersey.
Pacific Dunlop, (1994), When Goodwill Creates Ill-Will: The Case for Reviewing Accounting Standard 1013, Pacific Dunlop Issues Paper, August, 1994.
Spacek, L., (1969), A Search for Fairness in Financial Reporting to the Public, Arthur Andersen, Chicago, p. 361 – 362.
Standish, P., (1972), Accounting Research Study No. 2 – Australian Financial Reporting, Accountancy Research Foundation.
Walker, G., (1938), “Goodwill on Financial Statements”, The Accounting Review, Vol 13 (2), pp. 174 – 182.
Walker, R.G., (1989), “All Eyes on the Values of Many Brands”, New Accountant, 27 July 1989.
Wines, G., and Ferguson, C., (1993), “An Empirical Investigation of Accounting Methods for Goodwill and Identifiable Intangible Assets: 1985 to 1989”, Abacus, Vol 29 (1), pp. 90 -105.
Woolf, E., (1989), “What’s in a Name: The Brands Controversy”, Chartered Accountant, June.
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