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Treatment of Intangibles

Name: Treatment of Intangibles
Brand: Palgrave Macmillan
SKU: 03614969
Price: 114.44 EUR
Availability: InStock
Author: T.H. Donaldson
ISBN: 9781349224869

A Banker's View

T.H. Donaldson

Jezik

Engleski

Knjiga Meki uvez

Libristo kod: 03614969

Nakladnici Palgrave Macmillan, siječanj 1992

The book argues that accountants overemphasise cost and liquidation value, ignore cashflow and value... Cijeli opis

Libristo kod: 03614969

280 b

114.44 €

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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.