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Negative Goodwill: Issues of Financial Reporting and Analysis Under Current and Proposed Guidelines
Sponsored By Georgia Tech Financial Analysis Lab
- Topics:
- Accounting > Accounting Standards , Balance Sheet
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- Abstract:
- This report outlines the current and proposed accounting treatment of negative goodwill and their impact upon financial statements as well as their implications for financial analysis. For a sample of companies, we find material increases in assets, shareholders’ equity and net income under the proposed new treatment.
- DETAILS
- Sponsored by: Georgia Tech Financial Analysis Lab
- Posted: January 04, 2008
- Length: 20 pages
- Format: PDF (152 kb)
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