MANFAAT KANDUNGAN INFORMASI AMORTISASI GOODWILL DALAM LAPORAN KEUANGAN

摘要: Indonesian GAAP No.22 Accounting fo r Business Combinations requires that goodwill arises from acquisition should be amortized over its economic life for 5 years, or can extended maximum 20 years if there is any proper reason. Meanwhile, Statement o f Financial Standard (SFAS) No. 142 Good­ will and Other Intangible Assets International Reporting Standards (IFRS) 3 had changed the requirement accounting treatment goodwill. They require not amortized, but subject to impairment test periodically. The reasons this are cannot reliably estimated pattern decrease in value changes overtime. This research intended examine implication amortiza­ tion on investors ’decisions all industries general manufacturing indus­ try particular, Indonesia. achieved by comparing ability earnings after amortization before extraordinary items, cash flow operation explaining market-adjusted return. result shows only contribute minor impact return, which agrees prior researches conclusions.