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This paper critically reviews accounting textbooks with respect to the valuation of purchased goodwill and proposes a significant change in the description of how to value purchased goodwill. The valu...
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This paper critically reviews accounting textbooks with respect to the valuation of purchased goodwill and proposes a significant change in the description of how to value purchased goodwill. The value of purchased goodwill is comprised of the value of internally generated goodwill of the acquired company and the value of synergy arising from business combination. However, the current accounting textbooks fail to describe the exact nature of purchased goodwill. There are also serious errors in describing the concepts of the normal rate of return and the discount rate that are used to estimate the present value of future abnormal earnings. Because these failures and errors are likely to mislead accounting students and practitioners, this paper calls upon textbook authors to revise their descriptions. It also presents some prescriptions for improvement of accounting education on the valuation of purchased goodwill, which include descriptions of process of business combination, correct descriptions of the excess earnings approach and equity valuation theories, estimation of future abnormal earnings, and appropriate consideration of transitory earnings.
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Abstract