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  • 1.
    Pashang, Hossein
    Högskolan i Borås, Institutionen Handels- och IT-högskolan.
    Accounting of Accounts Receivable (AR)2010Inngår i: Review of Business Research, ISSN 1546-2609, E-ISSN 2378-9670, Vol. 10, nr 2, s. 118-127Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    In governance of business administration quality of financial statements is a critical issue. After bitter experiences with practices of off-balance sheet accounting, the concept of Accounts Receivable (AR) has increasingly gained managerial attention. One reason for this attention is that AR can be used, in highly flexible ways, to influence the bottom lines and debt/equity ratios. The purpose of this study is that by means of the imperative of disclosure and a number of other accounting principles and ideas such as objectivity, materiality, matching, and fair value to critically analyze the techniques used in the valuation and measurement of AR.

  • 2.
    Pashang, Hossein
    et al.
    Högskolan i Borås, Institutionen Handels- och IT-högskolan.
    Fihn, Glenn
    Högskolan i Borås, Institutionen Handels- och IT-högskolan.
    Understanding of the Phenomena of Goodwill2011Inngår i: Review of Business Research, ISSN 1546-2609, E-ISSN 2378-9670, Vol. 11, nr 2, s. 137-145Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    In accounting the treatment of purchased goodwill is the most controversial issue. Over the past decades, numerous debates have been raised to deal with the problems and issues associated with the valuation of goodwill. This study reviewed some of the academic researches and found that academic debates have mainly centered on the bookkeeping problems of the subsequent values such as cost allocations, impairment, and profit inflation rather than the problem of the acquisition value. After examining past accounting approaches and other issues surrounding the valuation of goodwill, it was discovered that the main accounting problem is primarily related to the accountability of management in regards with the determination of the initial value, rather than the analysis of the firms' bookkeeping treatments. By means of the examples and illustrations of the accounting techniques and valuation theory, this study confirms that controversy will remain, not just in regards with the subsequent valuation and bookkeeping aspects of the transactions, but chiefly in regards with the determination of the initial value and incorporation of accountability in the process of accounting for goodwill. In the final section a normative and independent valuation model is suggested that has the limited objective of improving the analysis and valuation of the goodwill acquisition.

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