The purpose of this paper is to arrange the relationship between recognition of fact and accounting treatment on goodwill, with the objective of whether goodwill decreases or not. In accordance with above discussions and the conducted framework, this paper applies the logic developed on the accounting standards of each country to the framework. This paper reveals the possibility that the arrangement contributes to the actual discussion by confirming the position. As a result, even if purchased goodwill is to be reduced with periodical activity, different viewpoints about decrease pattern of purchased goodwill has possibility for cause multiple perspective of goodwill. In particular, this paper points out the aspect that FASB and IASB do not always achieve to arrange the relationship between recognition of fact and accounting treatment about goodwill.
