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|a Bloom, Martin,
|d 1934-
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|a Double accounting for goodwill :
|b a problem redefined /
|c Martin Bloom.
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|a London ;
|a New York :
|b Routledge,
|c 2008.
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|a 1 online resource (vii, 231 pages)
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|a Routledge new works in accounting history ;
|v 9
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|a Includes bibliographical references (pages 214-219) and index.
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|a An overview -- What is goodwill? -- Internally generated goodwill : 'Alice-in-Wonderland' accounting -- Purchased goodwill : historical treatment -- Impairment : the current conventional wisdom -- The market capitalization statement (the MCS) -- The MCS and CoCoA.
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|a Print version record.
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|f Restrictions unspecified
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|a Electronic reproduction.
|b [Place of publication not identified] :
|c HathiTrust Digital Library,
|d 2011.
|5 MiAaHDL
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|a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
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|a 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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|a Goodwill (Commerce)
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|a Accounting.
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|a Goodwill.
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|x Financial.
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|a Accounting
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|a Goodwill (Commerce)
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|i Print version:
|a Bloom, Martin, 1934-
|t Double accounting for goodwill.
|d London ; New York : Routledge, 2008
|z 9780415437486
|w (DLC) 2007041263
|w (OCoLC)174112715
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