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Anggara A. Anindita
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Indonesian GAAP No.22 Accounting for Business Combinations requires that goodwill arises from acquisitiun should be amortized over its economic life for 5 year'>, or can be extended for maximum 20 years ({there is any proper reason. Meanwhile, Statement of Financial Accounting Standard (SFAS) No. 142 Goodwill and Other Intangible Assets and International Financial Reporting Standards (IFRSJ No.3 Business Combinations had changed the requirement of accounting treatment for goodwill. They require that goodwill should not be ...
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Depok: Fakultas Eknonomi dan Bisnis Universitas Indonesia;Fakultas Ekonomi UI, 2006
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Artikel Jurnal Universitas Indonesia Library