haku: @indexterm Goodwill accounting / yhteensä: 54
viite: 29 / 54
| Tekijä: | Pizzey, A. |
| Otsikko: | Accounting for goodwill and brands |
| Lehti: | Management Accounting (London)
1991 : SEP, VOL. 69:8, p. 22-23, 26 |
| Asiasana: | GOODWILL ACCOUNTING BRANDS ACCOUNTING PRINCIPLES |
| Kieli: | eng |
| Tiivistelmä: | Analysis of goodwill and brands, linked with an appropriate method of amortisation and consistent accounting treatment. Disagreement on accounting for goodwill. The standard. Writing off goodwill against a share premium account. Immediate write-off versus amortisation. A suggested treatment consistent with nature of goodwill. Brand accounting. Brand values. Example of Cadbury-Schweppes. The standard setters. The nature of brands and appropriate accounting treatment. |
SCIMA