【作者(必填)】Christopher Nobes,  Julie Norton  

【文题(必填)】Journal of International Accounting, Auditing and Taxation, 1996, Vol.5 (2), pp.179-196
【年份(必填)】1996

【全文链接或数据库名称(选填)】10.1016/S1061-9518(96)90004-X

英文摘要：This paper sets out the rules and practices in a number of countries with respect to different types of goodwill. the accounting and tax rules for goodwill are different in many cases. The need for the paper derives from the confusion in some previous research which has led to misspecified hypotheses and incorrect conclusions.