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...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
London ; New York :
Routledge,
2008.
|
| Schriftenreihe: | Routledge new works in accounting history ;
9. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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, |
| Beschreibung: | 1 online resource (vii, 231 pages) |
| Format: | 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. |
| Bibliographie: | Includes bibliographical references (pages 214-219) and index. |
| ISBN: | 9780203014592 0203014596 9781134073894 1134073895 |
Internformat
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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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| contents | 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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| id | ZDB-4-EBA-ocn810077956 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:24:56Z |
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| isbn | 9780203014592 0203014596 9781134073894 1134073895 |
| language | English |
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| spelling | Bloom, Martin, 1934- https://id.oclc.org/worldcat/entity/E39PCjB4TPcbtrqhdxww84ytDq http://id.loc.gov/authorities/names/n79022129 Double accounting for goodwill : a problem redefined / Martin Bloom. London ; New York : Routledge, 2008. 1 online resource (vii, 231 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Routledge new works in accounting history ; 9 Includes bibliographical references (pages 214-219) 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. Print version record. Use copy Restrictions unspecified star MiAaHDL Electronic reproduction. [Place of publication not identified] : HathiTrust Digital Library, 2011. MiAaHDL 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. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL digitized 2011 HathiTrust Digital Library committed to preserve pda MiAaHDL 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, Goodwill (Commerce) http://id.loc.gov/authorities/subjects/sh85055892 Accounting. http://id.loc.gov/authorities/subjects/sh85000411 Goodwill. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Goodwill (Commerce) fast Goodwill (Commerce) nli Accounting. nli Redovisning. sao Goodwill accounting. shbe Print version: Bloom, Martin, 1934- Double accounting for goodwill. London ; New York : Routledge, 2008 9780415437486 (DLC) 2007041263 (OCoLC)174112715 Routledge new works in accounting history ; 9. http://id.loc.gov/authorities/names/no2004020774 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=479416 Volltext |
| spellingShingle | Bloom, Martin, 1934- Double accounting for goodwill : a problem redefined / Routledge new works in accounting history ; 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) http://id.loc.gov/authorities/subjects/sh85055892 Accounting. http://id.loc.gov/authorities/subjects/sh85000411 Goodwill. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Goodwill (Commerce) fast Goodwill (Commerce) nli Accounting. nli Redovisning. sao Goodwill accounting. shbe |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85055892 http://id.loc.gov/authorities/subjects/sh85000411 |
| 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_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) http://id.loc.gov/authorities/subjects/sh85055892 Accounting. http://id.loc.gov/authorities/subjects/sh85000411 Goodwill. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting fast Goodwill (Commerce) fast Goodwill (Commerce) nli Accounting. nli Redovisning. sao Goodwill accounting. shbe |
| topic_facet | Goodwill (Commerce) Accounting. Goodwill. BUSINESS & ECONOMICS Accounting Financial. Accounting Redovisning. Goodwill accounting. |
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