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| Author: | Morris, R. C. |
| Title: | British business law |
| Journal: | Journal of Business Law
1996 : DEC, P. 586-592 |
| Index terms: | UNITED KINGDOM ACCOUNTING LAW CONTRACTS |
| Language: | eng |
| Abstract: | Goodwill has become an issue of fundamental importance for the many companies that have entered into a policy of aquisitions. Any changes in the rules governing goodwill are therefore likely to have important consequences if there exist contracts which use this information. The new regulations proposed for goodwill accounting are thus of exterme significance not just because of the magnitude of the amounts involved but because they intend to reverse existing practice. Thus, those writing and entering into accounting-based contracts need to consider not only the potential threats arising from the changes but also the opportunities. |
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