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The Treatment of Intangibles

T. H. Donaldson
The book argues that accountants overemphasise cost and liquidation value, ignore cashflow and value to a going concern; that they would 'rather be precisely wrong than roughly right'. They therefore distort the values of many tangible and intangible assets, and overstate goodwill, with serious distorting effect. The book supports these arguments, illustrates the harm they do, and discusses how values, and their impact, vary - depending on the party banker, shareholder and situation.
Autor: Donaldson, T. H.
EAN: 9781349224869
Sprache: Englisch
Seitenzahl: 130
Produktart: kartoniert, broschiert
Verlag: Macmillan Education Palgrave Macmillan UK Springer Palgrave Macmillan
Untertitel: A Banker's View
Schlagworte: Inflation Liquidation Patent
Größe: 140 × 216
Gewicht: 187 g