The Treatment of Intangibles

A Banker’s View

By:

T.H. Donaldson

Format:

Paperback / softback

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Description

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.

Release date NZ

January 1st, 1992

Author

T.H. Donaldson

Audience

Professional & Vocational

Edition

1st ed. 1992

Illustrations

VIII, 130 p.

Pages

130

Dimensions

140x216x8

ISBN-13

9781349224869

Product ID

24553874

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