Evolution of APB Opinion No. 17 Accounting for Intangible Assets; A study of the U.S. position on accounting for goodwill

Authors

Wesley Thompson Andrews

Publication Date

1981

Abstract

The paper traces the development of the current valuation concept of goodwill from 1900 to 1970, when the present position was articulated. The paper suggests that there may be alternative bases for goodwill valuation and concludes that additional research is needed on the subject.

Recommended Citation

Andrews, Wesley Thompson (1981) "Evolution of APB Opinion No. 17 Accounting for Intangible Assets; A study of the U.S. position on accounting for goodwill," Accounting Historians Journal: Vol. 8: Iss. 1, Article 3.
Available at: https://egrove.olemiss.edu/aah_journal/vol8/iss1/3