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Double Accounting for Goodwill Book

Double Accounting for Goodwill
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  • Double Accounting for Goodwill
  • Written by author Martin Bloom
  • Published by Taylor & Francis, Inc., December 2009
  • Goodwill may be either purchased or internally generated. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill, forms an integral part of the book. The difficulty in accou
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Authors

List of tables

1 An overview 1

2 What is goodwill? 17

3 Internally generated goodwill - 'Alice-in-Wonderland accounting' 35

4 Purchased goodwill - historical treatment 63

5 Impairment - the current conventional wisdom 102

6 The Market Capitalization Statement (the MCS) 121

7 The MCS and CoCoA 149

Appendices 164

Bibliography 214

Glossary 220

Index 223


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