Accounting For Goodwill

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Accounting For Goodwill And Other Intangible Assets

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Author : Ervin L. Black
language : en
Publisher: John Wiley & Sons
Release Date : 2018-10-09

Accounting For Goodwill And Other Intangible Assets written by Ervin L. Black and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-09 with Business & Economics categories.

Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.

Accounting For Goodwill

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Author : Accounting Standards Committee
language : en
Publisher: Routledge
Release Date : 1990

Accounting For Goodwill written by Accounting Standards Committee and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Goodwill (Commerce) categories.

Goodwill In Accounting

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Author : Hugh P. Hughes
language : en
Publisher:
Release Date : 1982

Goodwill In Accounting written by Hugh P. Hughes and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Business & Economics categories.

Accounting For Goodwill

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Author : Andrea Beretta Zanoni
language : en
Publisher: Taylor & Francis
Release Date : 2009-04-15

Accounting For Goodwill written by Andrea Beretta Zanoni and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-04-15 with Business & Economics categories.

This book provides an illuminating analysis of Internally Generated Goodwill from a strategic point of view. The author launches his strategic analysis from a foundational understanding of Internally Generated Goodwill as determined largely in relationship to intangible resources and competitive differentials. Arguing that intangible resources are at the origin of competitive differential--and accordingly at the origin of the achievement of economic profit--the author shows how Internally Generated Goodwill can be considered as the economic expression of competitive differentials and, therefore, as the expression of the greater firm's value that originates from those differentials. In addition to offering this innovative theoretical framework, the author develops a variety of practical tools for generating value estimates and value breakdowns of IIG. The masterful analysis provided here focuses on developing methods for identifying the elements that compose IIG and on achieving an accurate estimate of its value, ultimately seeking to evaluate the limitations and advantages of the existing variety of approaches to analyzing the constituent parts of IIG and to devise accounting practices that will help academics and professionals alike to obtain more significant and lucid results.

Double Accounting For Goodwill

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Author : Martin Bloom
language : en
Publisher: Routledge
Release Date : 2013-05-13

Double Accounting For Goodwill written by Martin Bloom and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-05-13 with Business & Economics categories.

Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe flaws, while previous methods have also been found to be unsatisfactory. This book traces the history of the goodwill accounting controversy in detail and demonstrates that it has been a prime example of an issue ‘conceived in a way that it is in principle unsolvable’. It explores the problem of recognising the importance of goodwill as a whole and finding a way of presenting meaningful information regarding it in the context of the financial statements. The author’s proposed solution builds upon research undertaken and uses a Market Capitalization Statement, based on a modification of nineteenth century ‘double accounting’ in a modern context. Examples show that the proposed Market Capitalization Statement has the potential to provide significant information not currently available form conventional financial statements, which in turn are freed to present clearer information.

Accounting For Goodwill Its Effect On Enterprise And Social Economy

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Author : Barindra Kumar Basu
language : en
Publisher: Calcutta : Nababharat Publishers
Release Date : 1969

Accounting For Goodwill Its Effect On Enterprise And Social Economy written by Barindra Kumar Basu and has been published by Calcutta : Nababharat Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1969 with Accounting categories.

Accounting For Goodwill

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Author : George R. Catlett
language : en
Publisher:
Release Date : 1968

Accounting For Goodwill written by George R. Catlett and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1968 with Accounting categories.

Accounting For Goodwill

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Author : Accountants International Study Group
language : en
Publisher: [s.l.] : Accountants International Study Group
Release Date : 1975

Accounting For Goodwill written by Accountants International Study Group and has been published by [s.l.] : Accountants International Study Group this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Business & Economics categories.

Accounting For Goodwill

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Author : He Jennifer Wen
language : en
Publisher:
Release Date : 2015

Accounting For Goodwill written by He Jennifer Wen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.

Goodwill in the accounting context represents amounts paid in excess of the fair value of the identifiable net assets for a business acquisition. The accounting for goodwill has long been a subject of debate and remains so today. Indeed, the guidance for goodwill accounting has been significantly revised twice since 2001 (2001 and 2011). Despite these recent and significant revisions, the topic is back on the Financial Accounting Standards Board (FASB) agenda as the FASB added a project to once again discuss the optimal treatment for goodwill (FASB, 2015). In this paper, we seek to inform this effort by describing the evolution of accounting standards for goodwill and then synthesizing and analyzing the academic literature on goodwill accounting and reporting. Based on this historical perspective and analysis of the literature, we then assess the strengths and weaknesses of different accounting approaches for goodwill, highlight the factors affecting the process of standard-setting on goodwill, and make recommendations. Our recommendations include recommendations for the FASB about optimal guidance and recommendations for academics concerning future academic research projects that would advance the goodwill accounting debate. Hence, this paper should be of interest to academic researchers interested in mergers and acquisitions and goodwill, to financial statement preparers and users, and to standard setters.

Accounting For Goodwill

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Author : George R. Catlett and Norman O. Olson
language : es
Publisher:
Release Date : 1968

Accounting For Goodwill written by George R. Catlett and Norman O. Olson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1968 with categories.