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
Book Description
Capital Requirements for Thrifts as They Apply to Supervisory Goodwill
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
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 172
Book Description
Boycott Money and Save Your Soul - Launching the Goodwill Revolution
Author:
Publisher: Hot Calaloo Press
ISBN: 0961051604
Category :
Languages : en
Pages : 156
Book Description
Publisher: Hot Calaloo Press
ISBN: 0961051604
Category :
Languages : en
Pages : 156
Book Description
Double Accounting for Goodwill
Author: Martin Bloom
Publisher: Routledge
ISBN: 1134073887
Category : Business & Economics
Languages : en
Pages : 246
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.
Publisher: Routledge
ISBN: 1134073887
Category : Business & Economics
Languages : en
Pages : 246
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
Author: Henry Barclay Swete
Publisher: Wipf and Stock Publishers
ISBN: 1725209357
Category : Religion
Languages : en
Pages : 614
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.
Publisher: Wipf and Stock Publishers
ISBN: 1725209357
Category : Religion
Languages : en
Pages : 614
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
Author: United States. Board of Tax Appeals
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 1550
Book Description
Publisher:
ISBN:
Category : Law reports, digests, etc
Languages : en
Pages : 1550
Book Description
Oxford Studies in Agency and Responsibility
Author: David Shoemaker
Publisher: OUP Oxford
ISBN: 0191062294
Category : Philosophy
Languages : en
Pages : 256
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.
Publisher: OUP Oxford
ISBN: 0191062294
Category : Philosophy
Languages : en
Pages : 256
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)
Author: Walter Farrell
Publisher: Lulu.com
ISBN: 0984173145
Category :
Languages : en
Pages : 367
Book Description
Publisher: Lulu.com
ISBN: 0984173145
Category :
Languages : en
Pages : 367
Book Description
Mass in F (in vocal score) with a separate accompaniment for Pianoforte or Organ
Author: William Crowther Alwyn
Publisher:
ISBN:
Category :
Languages : en
Pages : 122
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 122
Book Description
Accounting for Goodwill
Author: Andrea Beretta Zanoni
Publisher: Routledge
ISBN: 1135255091
Category : Business & Economics
Languages : en
Pages : 208
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.
Publisher: Routledge
ISBN: 1135255091
Category : Business & Economics
Languages : en
Pages : 208
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
Author: Andrea Beretta Zanoni
Publisher: Routledge
ISBN: 1135255105
Category : Business & Economics
Languages : en
Pages : 209
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.
Publisher: Routledge
ISBN: 1135255105
Category : Business & Economics
Languages : en
Pages : 209
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.