haku: @indexterm Goodwill accounting / yhteensä: 54
viite: 24 / 54
| Tekijä: | Tollington, T. |
| Otsikko: | Open season on goodwill |
| Lehti: | Management Accounting (London)
1994 : APR, p. 14-15 |
| Asiasana: | MANAGEMENT ACCOUNTING ACCOUNTING STANDARDS GOODWILL ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | The author follows last month's article "The steamy heap" by looking at the ASB's recent discussion paper, "Goodwill and Intangible Assets", and studying the options available and the serious threat to our credibility as accountants that is posed by the whole topic of intangibles. The article stresses that in simple terms we are beginning to recognise that which is unrecognisable and we are bashing our brains out in the process. The word "goodwill" suggests "something too nebulous and fickle to be put alongside trustworthy assets. |
SCIMA