haku: @indexterm Goodwill accounting / yhteensä: 54
viite: 25 / 54
| Tekijä: | Lee, T. |
| Otsikko: | Goodwill - further attempts to capture the will-o'-the-wisp: a review of an ICAEW research report |
| Lehti: | Accounting and Business Research
1993 : WINTER, VOL. 24:93, p. 79-81 |
| Asiasana: | GOODWILL ACCOUNTING RESEARCH ACCOUNTING STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | There are three reasons why the author believes this study requires more than the usual brief review. The first is the importance of the subject matter. As the authors of the study acknowledge (p.3), goodwill forms a substantial part of the total asset structure of a typical company, and is therefore of considerable concern to accounting regulators. The second reason relates to the long history of the debate on accounting for goodwill without any clear prospect of a resolution to the problem. The final reason is that this study is an example of academic involvement in the process of developing accounting practice - a role often prescribed but rarely acted upon. |
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