haku: @author Flamholtz, E. G. / yhteensä: 12
viite: 3 / 12
| Tekijä: | Flamholtz, E. G. |
| Otsikko: | Valuation of human assets in a securities brokerage firm : an empirical study. |
| Lehti: | Accounting, Organizations and Society
1987 : VOL. 12:4, p. 309-318 |
| Asiasana: | HUMAN RESOURCE ACCOUNTING CASE STUDIES |
| Kieli: | eng |
| Tiivistelmä: | A review of methodology by which the value of human assets can be determined separately and distinctly from goodwill when a service firm is acquired by another firm and there is a significant premium paid over the acquired firm's book value, how often a substantial portion of this premium is due to the value of the human assets acquired, applied to a case study in a securities brokerage firm, with an amortization schedule outlined so that the assets can be amortized for tax purposes. |
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