haku: @author Gore, P. / yhteensä: 1
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Tekijä: | Gore, P. Taib, F. M. Taylor, P. A. |
Otsikko: | Accounting for goodwill: an examination of factors influencing management preferences |
Lehti: | Accounting and Business Research
2000 : SUM, VOL. 30:3, p. 213-225 |
Asiasana: | United Kingdom Companies Goodwill accounting Management Standards |
Kieli: | eng |
Tiivistelmä: | This paper reports the results of an investigation of factors that influenced the positions taken by managements of UK-listed companies during the heated debate surrounding proposals for a new standard on goodwill accounting. This was at a time when the UK Accounting Standards Board had not decided upon an appropriate method and was canvassing various constituencies, including managements, on how it should proceed. |
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