Abstract
SSAP 22 gives the following definition:
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21.
Goodwill is the difference between the value of a business as a whole and the aggregate of the fair values of its separable net assets.
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© 1990 D.J.A. Alexander
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Alexander, D. (1990). Accounting for goodwill (SSAP 22). In: Financial Reporting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-7118-0_24
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DOI: https://doi.org/10.1007/978-1-4899-7118-0_24
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