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The Evolution of Goodwill Accounting: 1970-2005 and The Lesson Learned

By: Ersa Tri Wahyuni

This piece was written back in 2006 where I am still fascinated by Goodwill Accounting. My research interest has been developed, but goodwill accounting is always an interesting issue to follow… occasionally…

I love history… and I love accounting… please enjoy the goodwill accounting from a humble accounting historian perspective.


Goodwill appears in the balance sheet of a company when a business purchases another business and pays for more than the fair value of the specifically identified net assets of the acquiree. In United States, where accounting standards are more advanced than in most other countries, goodwill has been reported for more than 100 years, but before the 1970s there was no single accounting and financial treatment for goodwill (Kintzele et.al, 2005). (more…)

Toastmasters aim to produce better speakers

Aparna Bansal, The Jakarta Post, Jakarta | Life | Mon, July 07 2008, 10:31 AM

It is close to 7 p.m. on a Thursday night. In a small, fluorescent-lit room nestled high in Plaza Semanggi shopping mall in Central Jakarta, 16 and women, all in their business attire, loosen their ties and bond together over a Japanese take-out.

Huddled together, the strangers strike up conversations and become friends in a matter of minutes. Among the crowd are bankers, business executives, teachers and even university students, all taking turns putting on their name-tags. (more…)


This article is published in ACCA Magazine : Accounting and Business (AB) International Edition, July 2012. The magazine can be downloaded from www.accaglobal.com/abAs IFRS Convergence pushes ahead in Indonesia, Rosita Uli Sinaga and Ersa Tri Wahyuni look at the challenges and expectations that are to comeAs one of the members of the Group of 20 Leaders – the G20, Indonesia is working toward adopting International Financial Reporting Standards (IFRS). The decision to converge was announced by the Indonesian Institute of Accountants (IAI) in 2008 with the aim of eliminating the differences with local generally accepted accounting principles. (more…)