Martin Bloom

Double Accounting for Goodwill (eBook, ePUB)

A Problem Redefined

• Format: ePub

Produktbeschreibung

Goodwill may be either purchased or internally generated. This excellent book provides an historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 248
• Erscheinungstermin: 13. Mai 2013
• Englisch
• ISBN-13: 9781134073887
• Artikelnr.: 38254255

Autorenporträt

Martin Bloom is a Chartered Accountant who has been in public practice for over forty years and is currently a Director in the Sydney office of Deloitte, a global network of accounting, consulting and business advisory firms.

Inhaltsangabe

1. An Overview
2. What is Goodwill?
3. Internally Generated Goodwill: "Alice-in-Wonderland Accounting"
4. Purchased Goodwill: Historical Treatment
5. Impairment: The Current Conventional Wisdom
6. The Market Capitalization Statement (the MCS)
7. The MCS and CoCoA