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All Journal Akuntansi Bisnis & Manajemen (ABM)
Shahwan, Yousef
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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DEVELOPMENTS OF ACCOUNTING STANDARDS FOR GOODWILL AND IDENTIFIABLE INTANGIBLES: AN AUSTRALIAN CONTEXT Shahwan, Yousef
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 1 (2003): April
Publisher : STIE Malangkucecwara

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Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. It has been on the agenda of the Australian Accounting Standards Board, the US, UK, and the International Accounting Standards Boards, and the Full High Court of Australia. The Australian Securities and Investments Commission has also placed accounting for intangibles in its Media Releases directed at specif9ic companies. The objective of the present paper is to consider the recent developments of accounting standards for goodwill and identifiable intangibles made by the USA, UK, Canada, and the International Accounting Standards Board (IASB) from one hand. On the other hand, it reviews the historical documents that have been issued since the release of the Australian goodwill standard. Reference to concurrent studies is made to explore the effect of standard developments in promoting uniformity of practice in Australia.
THE AUSTRALIAN INTANGIBLE STANDARD (AAS 18/AASB 1013):CRITICS AND VIEWS Shahwan, Yousef
Akutansi Bisnis & Manajemen ( ABM ) Vol 11 No 1 (2004): April
Publisher : STIE Malangkucecwara

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Accounting for intangibles has been subjects of controversy in Australia and in manyother countries (Grant, 1996). The Australian goodwill standard (AAS 18/AASB1013)requires goodwill to be capitalised and amortised over a maximum period of twentyyears. However, there has been no specific accounting standard governing accountingfor identifiable intangible assets in Australia. Such regulatory position has recentlybeen criticised by the profession as well as academicians. This paper analyses someof these critics and views that are of interest to accounting for intangibles. It was foundthat much of the Australian research work on intangibles has focused on how goodwilland identifiable intangible assets are kept in accounts by the Australian companies andthe impact of amortisation requirements in AAS 18/AASB 1013. Thus, it can beconcluded that more empirical work isneeded to examine the reaction of the Australiancapital market to disclosures of goodwill and identifiable intangible assets.
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