Capital Requirements for Thrifts as They Apply to Supervisory Goodwill

Capital Requirements for Thrifts as They Apply to Supervisory Goodwill PDF Author: United States. Congress. House. Committee on Banking, Finance, and Urban Affairs. Subcommittee on General Oversight and Investigations
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 172

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Capital Requirements for Thrifts as They Apply to Supervisory Goodwill

Capital Requirements for Thrifts as They Apply to Supervisory Goodwill PDF Author: United States. Congress. House. Committee on Banking, Finance, and Urban Affairs. Subcommittee on General Oversight and Investigations
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 172

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Boycott Money and Save Your Soul - Launching the Goodwill Revolution

Boycott Money and Save Your Soul - Launching the Goodwill Revolution PDF Author:
Publisher: Hot Calaloo Press
ISBN: 0961051604
Category :
Languages : en
Pages : 156

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Double Accounting for Goodwill

Double Accounting for Goodwill PDF Author: Martin Bloom
Publisher: Routledge
ISBN: 1134073887
Category : Business & Economics
Languages : en
Pages : 246

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Book Description
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.

Essays on Some Theological Questions of the Day

Essays on Some Theological Questions of the Day PDF Author: Henry Barclay Swete
Publisher: Wipf and Stock Publishers
ISBN: 1725209357
Category : Religion
Languages : en
Pages : 614

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Book Description
This volume of essays on Christian doctrine was the product of an attempt to provide scholarship representative of Cambridge theology in the early twentieth-century. Edited by the great H.B. Swete, the volume presents essays by such noted scholars as F.R. Tennant, William Cunningham, William Barnes, F.J. Foakes-Jackson, and J.F. Bethune-Baker.

Reports of the United States Board of Tax Appeals

Reports of the United States Board of Tax Appeals PDF Author: United States. Board of Tax Appeals
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 1550

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Oxford Studies in Agency and Responsibility

Oxford Studies in Agency and Responsibility PDF Author: David Shoemaker
Publisher: OUP Oxford
ISBN: 0191062294
Category : Philosophy
Languages : en
Pages : 256

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Book Description
Oxford Studies in Agency and Responsibility is a series of volumes presenting outstanding new work on a set of connected themes, investigating such questions as: · What does it mean to be an agent? · What is the nature of moral responsibility? Of criminal responsibility? What is the relation between moral and criminal responsibility (if any)? · What is the relation between responsibility and the metaphysical issues of determinism and free will? · What do various psychological disorders tell us about agency and responsibility? · How do moral agents develop? How does this developmental story bear on questions about the nature of moral judgment and responsibility? · What do the results from neuroscience imply (if anything) for our questions about agency and responsibility? OSAR thus straddles the areas of moral philosophy and philosophy of action, but also draws from a diverse range of cross-disciplinary sources, including moral psychology, psychology proper (including experimental and developmental), philosophy of psychology, philosophy of law, legal theory, metaphysics, neuroscience, neuroethics, political philosophy, and more. It is unified by its focus on who we are as deliberators and (inter)actors, embodied practical agents negotiating (sometimes unsuccessfully) a world of moral and legal norms.

Companion to the Summa Theologica: The pursuit of happiness (corresponding to the Summa theologica Ia IIae)

Companion to the Summa Theologica: The pursuit of happiness (corresponding to the Summa theologica Ia IIae) PDF Author: Walter Farrell
Publisher: Lulu.com
ISBN: 0984173145
Category :
Languages : en
Pages : 367

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Mass in F (in vocal score) with a separate accompaniment for Pianoforte or Organ

Mass in F (in vocal score) with a separate accompaniment for Pianoforte or Organ PDF Author: William Crowther Alwyn
Publisher:
ISBN:
Category :
Languages : en
Pages : 122

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Accounting for Goodwill

Accounting for Goodwill PDF Author: Andrea Beretta Zanoni
Publisher: Routledge
ISBN: 1135255091
Category : Business & Economics
Languages : en
Pages : 208

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Book Description
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.

Accounting for Goodwill

Accounting for Goodwill PDF Author: Andrea Beretta Zanoni
Publisher: Routledge
ISBN: 1135255105
Category : Business & Economics
Languages : en
Pages : 209

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Book Description
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.