haku: @indexterm FINANCIAL ACCOUNTING / yhteensä: 306
viite: 90 / 306
| Tekijä: | Tollington, T. |
| Otsikko: | The steamy heap |
| Lehti: | Management Accounting (London)
1994 : MAR, p. 43-44 |
| Asiasana: | MANAGEMENT ACCOUNTING FINANCIAL ACCOUNTING BRANDS |
| Kieli: | eng |
| Tiivistelmä: | The author explores the " valuation debate" which is at the heart of the goodwill and brand accounting problem. He does not give detailed coverage of existing practices, since these are deemed to be ineffective in achieving the objective of meaningful published accounts. This article is intended as a strong reminder (a) to preparers of published financial statements that the non-accountants who may use them are dissatisfied with their contents and (b) that the ASB and academics are failing to respond to the call for a theoretical framework for financial accounting. |
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