Accounting for goodwill under FRS136 : case of Malaysian plantation companies

The introduction of FRS (financial reporting standards) 136 to Malaysian PLC’s (public limited company) in 2006 indirectly formalized accounting for purchased goodwill for the first time. Based on a sample of 2006 annual reports of 10 Main Board companies from plantation sector, the study finds the...

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Bibliographic Details
Main Authors: Yusof, Nurul Adillah, Ismail, Hashanah
Format: Article
Language:English
Published: David Publishing Company 2010
Online Access:http://psasir.upm.edu.my/id/eprint/12916/1/Accounting%20for%20goodwill%20under%20FRS136.pdf
http://psasir.upm.edu.my/id/eprint/12916/
http://www.davidpublishing.com/journals_info.asp?jId=1106
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