EMPIRICAL STUDIES RELATED TO GOODWILL ACCOUNTING IN THE UK

Name: EMPIRICAL STUDIES RELATED TO GOODWILL ACCOUNTING IN THE UK
Brand: VDM Verlag Dr. Müller
SKU: 9783639193862
Price: 28200 HUF
Availability: InStock

THE ISSUES OF VALUE-RELEVANCE AND ACCOUNTING POLICY CHOICE

Szerző: Victoria Wang

Nyelv:

Kötés: Puha kötésű

Kiadó: VDM Verlag Dr. Müller

Elérhetőség: Kiadói készleten rendelésre

Küldés 17-27 napon belül

28 200 Ft

The vast majority of UK companies took advantage of the option allowed in SSAP 22 which allowed purc...

Információk a könyvről

Szerző

Victoria Wang

Nyelv

Angol

Kötés

Könyv - Puha kötésű

Kiadva

2009

oldal

224

EAN

9783639193862

Enbook ID

06827475

Kiadó

VDM Verlag Dr. Müller

Súly

353

Méretek

150 x 220 x 13

Teljes leírás

The vast majority of UK companies took advantage of the option allowed in SSAP 22 which allowed purchased goodwill to be written off to reserves rather than being capitalised and amortised before FRS 10 was issued in 1997. This study examines four issues related to the change in the UK accounting regime. The questions addressed by this study are as follows. First, is purchased goodwill value-relevant, regardless of whether it is capitalised or immediately written off to reserves? The test goes further to examine if capitalised goodwill is incrementally value-relevant beyond the undifferentiated aggregate amount of capitalised goodwill and uncapitalised goodwill. Second, if goodwill is viewed as an asset, is there any evidence in the association between market value and previously acquired goodwill of different ages and in the association between earnings and previously acquired goodwill of different ages that goodwill diminishes in value through time. Third, what are the characteristics of companies that elect to early adopt FRS 10? Fourth, why do companies choose to reinstate previously written-off goodwill when following FRS 10? The results should be helpful to IFRS adopters.

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EMPIRICAL STUDIES RELATED TO GOODWILL ACCOUNTING IN THE UK

THE ISSUES OF VALUE-RELEVANCE AND ACCOUNTING POLICY CHOICE

Információk a könyvről

Teljes leírás

Érdekelheti

Azok a vásárlók, akik ezt a könyvet megvásárolták, a következőket is megvásárolták