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 |
Tabla de Contenidos:
- 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.