stdClass Object
(
    [id] => 7722
    [paper_index] => EW201810-02-002561
    [title] => GOODWILL AND ITS VALUATION
    [description] => <ol>
	<li>Rapoport, M. (2003, April 23). New set of goodwill charges may sting. Wall Street Journal, 1. Retrieved November 28, 2003, from the ABIINFORM database.</li>
	<li>Arnold, J., D. Egginton, L. Kirkham, R. Macev, and K. Peasnell (Eds.). (1992). Goodwill and other intangibles: Theoretical considerations and policy issues. The Institute of Chartered Accountants in England and Wales</li>
	<li>Accounting Principles Board (1970b). Accounting Principles Board Opinion No.17: Accounting for Intangible Assets. New York, AICPA</li>
	<li>Lieberman, M. J. (2003, January). Business valuation basics. The CPA Journal, 73, 59. Retrieved November 28, 2003, from the ABIINFORM database.</li>
	<li>Davidson, R. A., &amp; Vella, D. J. (2003, January). Impairment of goodwill in the construction industry. Journal of Construction Accounting &amp; Taxation, 13, 7-10. Retrieved November28, 2003, from the ABIINFORM database</li>
	<li>Mukharjee A. Hanif M. &ldquo;Modern Accountancy&rdquo; ISBN-0-07-049966-7; Tata McGraw-Hill; <a href="http://www.tatamcgrawhill.com">www.tatamcgrawhill.com</a>Jain S. Narang K.&rdquo;Corporate Accounting&rdquo; ISBN-978-81-272-6647-9; Kalyani Publisher</li>
</ol>

    [author] => Rahul Kumar Das
    [googlescholar] => https://scholar.google.co.in/citations?user=KeqZGcIAAAAJ&hl=en
    [doi] => 
    [year] => 2019
    [month] => August
    [volume] => 7
    [issue] => 8
    [file] => eprapub/EW201810-02-002561.pdf
    [abstract] => <p>It is generally observed that a company, which has been in existence for a number of years, is in a position to earn a higher amount of profits year after year in comparison to a new company in spite of all other things such as location, investment, quality of goods etc. remaining the same. This is because over a period of time a firm establishes its reputation on account of which not only the old customers continue to patronize the firm but they also bring new customers. This results in enabling an old established company to earn excess profits as compared to a new company. This excess profit is termed as &ldquo;Goodwill&rdquo;. Goodwill has, therefore, been defined as &ldquo;The present value of firm&rsquo;s anticipated excess earnings&rdquo;. The term &ldquo;excess earning&rdquo; is an indicator of this fact that goodwill is there when a business is earning over and above the normal earnings made by other similar firms in the same business or industry.The present paper is designed to understand the concept of &ldquo;Goodwill&rdquo; and different methods of valuing goodwill.</p>

<p><strong>KEYWORDS: </strong>Goodwill, profits, judgement, intangible in nature, valuer.</p>

    [keywords] => 
    [doj] => 
    [hit] => 1883
    [status] => 
    [award_status] => P
    [orderr] => 22
    [journal_id] => 4
    [googlesearch_link] => 
    [edit_on] => 
    [is_status] => 1
    [journalname] => EPRA International Journal of Economic and Business Review(JEBR)
    [short_code] => IJES
    [eissn] => 2347-9671 (O), 2349-0187(P)
    [pissn] => 
    [home_page_wrapper] => images/products_image/12.JEBR.png
)
Error fetching PDF file.