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Double accounting for goodwill : a problem redefined /
Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards p...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
London ; New York :
Routledge,
2008.
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| Colección: | Routledge new works in accounting history ;
9. |
| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe flaws, |
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| Descripción Física: | 1 online resource (vii, 231 pages) |
| Bibliografía: | Includes bibliographical references (pages 214-219) and index. |
| ISBN: | 9780203014592 0203014596 9781134073894 1134073895 |