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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Main Authors: | Yusof, Nurul Adillah, Ismail, Hashanah |
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Format: | Article |
Language: | English |
Published: |
David Publishing Company
2010
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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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