Double accounting for Goodwill: a problem redefined
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Routledge
2008
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Routledge new works in accounting history
9 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Hier auch später erschienene, unveränderte Nachdrucke Includes bibliographical references and index 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. |
| Beschreibung: | 231 S. |
| ISBN: | 0415437482 9780415437486 |
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| 500 | |a Includes bibliographical references and index | ||
| 500 | |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. | ||
| 650 | 4 | |a Goodwill (Commerce) | |
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Goodwill (Commerce) | |
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
List of tables vi
Preface and acknowledgments viii
Abbreviations ix
1 An overview 1
2 What is goodwill? 17
3 Internally generated goodwill - Alice-in-Wonderlandaccounting 35
4 Purchased goodwill - historical treatment 63
5 Impairment - the current conventional wisdom 102
6 The Market Capitalization Statement (the MCS) 121
7 The MCS and CoCoA 149
Appendices 164
Bibliography 214
Glossary 220
Index 223
Tables
Tables
1.1 Tobin s Q ratio for US equities 1952-2002 4
1.2 Initial illustration - simplified MCS 9
1.3 MCS expanded to account for IIAs 13
2.1 The difference between accounting book value and market
capitalization 23
3.1 Illustrative Balance Sheets
(a) Holding company buying existing business (vendor shares
issued at $1 par value) 55
(b) Holding company buying existing business (vendor shares
issued at same value as issue to public) 55
(c) Existing business makes a public issue 56
4.1 Goodwill amortization practices of a sample of forty US
companies in 1966 89
4.2 Goodwill amortization practices of 600 US companies:
1958-1979 91
4.3 Goodwill amortization practices of UK companies: 1962-1971 94
6.1 Analysis of the percentage of market capitalization consisting
of goodwill in twenty-two categories of US listed companies
(August 2000) 123
6.2 Percentage of market capitalization consisting of goodwill -
six leading Australian listed companies 124
6.3 Analysis of goodwill portion of market capitalization between
internally generated and purchased goodwill 124
6.4 Comparison of goodwill and IIA proportions of News
Corporation market capitalization 125
6.5 Usefulness of the Annual Report as an information source 127
6.6 Complete illustration of MCS with explanatory notes 141
7.1 Illustration example — KYC (all figures in $ 000, except as
noted) 159
A 1.1 Illustration of the MCS used in Appendix 1 165
Ala_a Adcorp Australia Ltd (AAU) 172
Tables vii
Ala_b Adultshop.com Ltd (ASC) 173
Ala_c Horizon Global Ltd (HZG) 176
Ala_d Publishing and Broadcasting Ltd (PBL) 177
Ala_e Tennyson Networks Ltd (TNY) 179
A1 a_f Aspermont Ltd (ASP) 181
Ala_g UXC Ltd (UXC) 183
Alaji Keycorp Ltd (KYC) 186
A1 a_i Winepros Ltd (WPO) 188
AlaJ Multimedia Ltd (MUL) 189
A1 a_k Ezenet Ltd (EZE) 191
AlaJ Easycall International Ltd (EZY) 192
Ala_m Melbourne IT Ltd (MLB) 193
Ala_n Fast Scout Ltd (FSL) 194
Alb_a News Corporation Ltd (NCP) 198
Alb_b Telstra Corporation Ltd (TLS) 199
Alb_c Wesfarmers Ltd (WES) 200
Alb_d Westfield Holdings Ltd (WSF) 201
A1 b_e Amcor Ltd (AMC) 202
Alb_f QBE Insurance Group Ltd (QBE) 204
A2.1 Relative importance of non-financial factors in determining
market capitalization 211
|
| adam_txt |
Contents
List of tables vi
Preface and acknowledgments viii
Abbreviations ix
1 An overview 1
2 What is goodwill? 17
3 Internally generated goodwill - 'Alice-in-Wonderlandaccounting' 35
4 Purchased goodwill - historical treatment 63
5 Impairment - the current conventional wisdom 102
6 The Market Capitalization Statement (the MCS) 121
7 The MCS and CoCoA 149
Appendices 164
Bibliography 214
Glossary 220
Index 223
Tables
Tables
1.1 Tobin's Q ratio for US equities 1952-2002 4
1.2 Initial illustration - simplified MCS 9
1.3 MCS expanded to account for IIAs 13
2.1 The difference between accounting book value and market
capitalization 23
3.1 Illustrative Balance Sheets
(a) Holding company buying existing business (vendor shares
issued at $1 par value) 55
(b) Holding company buying existing business (vendor shares
issued at same value as issue to public) 55
(c) Existing business makes a public issue 56
4.1 Goodwill amortization practices of a sample of forty US
companies in 1966 89
4.2 Goodwill amortization practices of 600 US companies:
1958-1979 91
4.3 Goodwill amortization practices of UK companies: 1962-1971 94
6.1 Analysis of the percentage of market capitalization consisting
of goodwill in twenty-two categories of US listed companies
(August 2000) 123
6.2 Percentage of market capitalization consisting of goodwill -
six leading Australian listed companies 124
6.3 Analysis of goodwill portion of market capitalization between
internally generated and purchased goodwill 124
6.4 Comparison of goodwill and IIA proportions of News
Corporation market capitalization 125
6.5 Usefulness of the Annual Report as an information source 127
6.6 Complete illustration of MCS with explanatory notes 141
7.1 Illustration example — KYC (all figures in $'000, except as
noted) 159
A 1.1 Illustration of the MCS used in Appendix 1 165
Ala_a Adcorp Australia Ltd (AAU) 172
Tables vii
Ala_b Adultshop.com Ltd (ASC) 173
Ala_c Horizon Global Ltd (HZG) 176
Ala_d Publishing and Broadcasting Ltd (PBL) 177
Ala_e Tennyson Networks Ltd (TNY) 179
A1 a_f Aspermont Ltd (ASP) 181
Ala_g UXC Ltd (UXC) 183
Alaji Keycorp Ltd (KYC) 186
A1 a_i Winepros Ltd (WPO) 188
AlaJ Multimedia Ltd (MUL) 189
A1 a_k Ezenet Ltd (EZE) 191
AlaJ Easycall International Ltd (EZY) 192
Ala_m Melbourne IT Ltd (MLB) 193
Ala_n Fast Scout Ltd (FSL) 194
Alb_a News Corporation Ltd (NCP) 198
Alb_b Telstra Corporation Ltd (TLS) 199
Alb_c Wesfarmers Ltd (WES) 200
Alb_d Westfield Holdings Ltd (WSF) 201
A1 b_e Amcor Ltd (AMC) 202
Alb_f QBE Insurance Group Ltd (QBE) 204
A2.1 Relative importance of non-financial factors in determining
market capitalization 211 |
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| id | DE-604.BV023485323 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T21:39:22Z |
| indexdate | 2024-07-09T21:19:50Z |
| institution | BVB |
| isbn | 0415437482 9780415437486 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016667389 |
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| physical | 231 S. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Routledge |
| record_format | marc |
| series | Routledge new works in accounting history |
| series2 | Routledge new works in accounting history |
| spelling | Bloom, Martin Verfasser aut Double accounting for Goodwill a problem redefined Martin Bloom 1. publ. London [u.a.] Routledge 2008 231 S. txt rdacontent n rdamedia nc rdacarrier Routledge new works in accounting history 9 Hier auch später erschienene, unveränderte Nachdrucke Includes bibliographical references and index 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. Goodwill (Commerce) Accounting Erscheint auch als Online-Ausgabe 0-203-01459-6 Erscheint auch als Online-Ausgabe 978-0-203-01459-2 Routledge new works in accounting history 9 (DE-604)BV021686300 9 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016667389&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bloom, Martin Double accounting for Goodwill a problem redefined Routledge new works in accounting history Goodwill (Commerce) Accounting |
| title | Double accounting for Goodwill a problem redefined |
| title_auth | Double accounting for Goodwill a problem redefined |
| title_exact_search | Double accounting for Goodwill a problem redefined |
| title_exact_search_txtP | Double accounting for Goodwill a problem redefined |
| title_full | Double accounting for Goodwill a problem redefined Martin Bloom |
| title_fullStr | Double accounting for Goodwill a problem redefined Martin Bloom |
| title_full_unstemmed | Double accounting for Goodwill a problem redefined Martin Bloom |
| title_short | Double accounting for Goodwill |
| title_sort | double accounting for goodwill a problem redefined |
| title_sub | a problem redefined |
| topic | Goodwill (Commerce) Accounting |
| topic_facet | Goodwill (Commerce) Accounting |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016667389&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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