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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Bloom, Martin, 1934-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: London ; New York : Routledge, 2008.
Colección:Routledge new works in accounting history ; 9.
Temas:
Acceso en línea:Texto completo

MARC

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245 1 0 |a Double accounting for goodwill :  |b a problem redefined /  |c Martin Bloom. 
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490 1 |a Routledge new works in accounting history ;  |v 9 
504 |a Includes bibliographical references (pages 214-219) and index. 
505 0 |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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520 |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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