Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards
Economic and financial markets interpenetrate and national economies are increasingly interdependent. This results in a growing need for comparability of accounting procedures internationally. Accounting for goodwill illustrates this phenomenon. By specifying the recommended asset treatment for purc...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
BRUNOVS, RUDOLF [verfasserIn] KIRSCH, ROBERT J. [verfasserIn] |
|---|
| Format: |
E-Artikel |
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| Erschienen: |
Oxford, UK: Blackwell Publishing Ltd ; 1991 |
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| Schlagwörter: |
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| Umfang: |
Online-Ressource |
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| Reproduktion: |
2005 ; Blackwell Publishing Journal Backfiles 1879-2005 |
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| Übergeordnetes Werk: |
In: Abacus - Oxford : Wiley-Blackwell, 1965, 27(1991), 2, Seite 0 |
| Übergeordnetes Werk: |
volume:27 ; year:1991 ; number:2 ; pages:0 |
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| DOI / URN: |
10.1111/j.1467-6281.1991.tb00263.x |
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10.1111/j.1467-6281.1991.tb00263.x doi (DE-627)NLEJ239351096 DE-627 ger DE-627 rakwb BRUNOVS, RUDOLF verfasserin aut Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards Oxford, UK Blackwell Publishing Ltd 1991 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier Economic and financial markets interpenetrate and national economies are increasingly interdependent. This results in a growing need for comparability of accounting procedures internationally. Accounting for goodwill illustrates this phenomenon. By specifying the recommended asset treatment for purchased, positive goodwill, and the five-year amortization period, IASC has taken a significant step towards harmonization of goodwill accounting. As noted in the article, however, the implications for consolidated income may be quite drastic. This is especially so with respect to the implications of the revised IAS 22 (following IAS ED 32) for potential leveraged corporate buy-outs. 2005 Blackwell Publishing Journal Backfiles 1879-2005 |2005|||||||||| Accounting standards KIRSCH, ROBERT J. verfasserin aut In Abacus Oxford : Wiley-Blackwell, 1965 27(1991), 2, Seite 0 Online-Ressource (DE-627)NLEJ243927460 (DE-600)1480492-x 1467-6281 nnns volume:27 year:1991 number:2 pages:0 http://dx.doi.org/10.1111/j.1467-6281.1991.tb00263.x text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 27 1991 2 0 |
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10.1111/j.1467-6281.1991.tb00263.x doi (DE-627)NLEJ239351096 DE-627 ger DE-627 rakwb BRUNOVS, RUDOLF verfasserin aut Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards Oxford, UK Blackwell Publishing Ltd 1991 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier Economic and financial markets interpenetrate and national economies are increasingly interdependent. This results in a growing need for comparability of accounting procedures internationally. Accounting for goodwill illustrates this phenomenon. By specifying the recommended asset treatment for purchased, positive goodwill, and the five-year amortization period, IASC has taken a significant step towards harmonization of goodwill accounting. As noted in the article, however, the implications for consolidated income may be quite drastic. This is especially so with respect to the implications of the revised IAS 22 (following IAS ED 32) for potential leveraged corporate buy-outs. 2005 Blackwell Publishing Journal Backfiles 1879-2005 |2005|||||||||| Accounting standards KIRSCH, ROBERT J. verfasserin aut In Abacus Oxford : Wiley-Blackwell, 1965 27(1991), 2, Seite 0 Online-Ressource (DE-627)NLEJ243927460 (DE-600)1480492-x 1467-6281 nnns volume:27 year:1991 number:2 pages:0 http://dx.doi.org/10.1111/j.1467-6281.1991.tb00263.x text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 27 1991 2 0 |
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10.1111/j.1467-6281.1991.tb00263.x doi (DE-627)NLEJ239351096 DE-627 ger DE-627 rakwb BRUNOVS, RUDOLF verfasserin aut Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards Oxford, UK Blackwell Publishing Ltd 1991 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier Economic and financial markets interpenetrate and national economies are increasingly interdependent. This results in a growing need for comparability of accounting procedures internationally. Accounting for goodwill illustrates this phenomenon. By specifying the recommended asset treatment for purchased, positive goodwill, and the five-year amortization period, IASC has taken a significant step towards harmonization of goodwill accounting. As noted in the article, however, the implications for consolidated income may be quite drastic. This is especially so with respect to the implications of the revised IAS 22 (following IAS ED 32) for potential leveraged corporate buy-outs. 2005 Blackwell Publishing Journal Backfiles 1879-2005 |2005|||||||||| Accounting standards KIRSCH, ROBERT J. verfasserin aut In Abacus Oxford : Wiley-Blackwell, 1965 27(1991), 2, Seite 0 Online-Ressource (DE-627)NLEJ243927460 (DE-600)1480492-x 1467-6281 nnns volume:27 year:1991 number:2 pages:0 http://dx.doi.org/10.1111/j.1467-6281.1991.tb00263.x text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 27 1991 2 0 |
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10.1111/j.1467-6281.1991.tb00263.x doi (DE-627)NLEJ239351096 DE-627 ger DE-627 rakwb BRUNOVS, RUDOLF verfasserin aut Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards Oxford, UK Blackwell Publishing Ltd 1991 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier Economic and financial markets interpenetrate and national economies are increasingly interdependent. This results in a growing need for comparability of accounting procedures internationally. Accounting for goodwill illustrates this phenomenon. By specifying the recommended asset treatment for purchased, positive goodwill, and the five-year amortization period, IASC has taken a significant step towards harmonization of goodwill accounting. As noted in the article, however, the implications for consolidated income may be quite drastic. This is especially so with respect to the implications of the revised IAS 22 (following IAS ED 32) for potential leveraged corporate buy-outs. 2005 Blackwell Publishing Journal Backfiles 1879-2005 |2005|||||||||| Accounting standards KIRSCH, ROBERT J. verfasserin aut In Abacus Oxford : Wiley-Blackwell, 1965 27(1991), 2, Seite 0 Online-Ressource (DE-627)NLEJ243927460 (DE-600)1480492-x 1467-6281 nnns volume:27 year:1991 number:2 pages:0 http://dx.doi.org/10.1111/j.1467-6281.1991.tb00263.x text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 27 1991 2 0 |
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10.1111/j.1467-6281.1991.tb00263.x doi (DE-627)NLEJ239351096 DE-627 ger DE-627 rakwb BRUNOVS, RUDOLF verfasserin aut Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards Oxford, UK Blackwell Publishing Ltd 1991 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier Economic and financial markets interpenetrate and national economies are increasingly interdependent. This results in a growing need for comparability of accounting procedures internationally. Accounting for goodwill illustrates this phenomenon. By specifying the recommended asset treatment for purchased, positive goodwill, and the five-year amortization period, IASC has taken a significant step towards harmonization of goodwill accounting. As noted in the article, however, the implications for consolidated income may be quite drastic. This is especially so with respect to the implications of the revised IAS 22 (following IAS ED 32) for potential leveraged corporate buy-outs. 2005 Blackwell Publishing Journal Backfiles 1879-2005 |2005|||||||||| Accounting standards KIRSCH, ROBERT J. verfasserin aut In Abacus Oxford : Wiley-Blackwell, 1965 27(1991), 2, Seite 0 Online-Ressource (DE-627)NLEJ243927460 (DE-600)1480492-x 1467-6281 nnns volume:27 year:1991 number:2 pages:0 http://dx.doi.org/10.1111/j.1467-6281.1991.tb00263.x text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 27 1991 2 0 |
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Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards |
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Economic and financial markets interpenetrate and national economies are increasingly interdependent. This results in a growing need for comparability of accounting procedures internationally. Accounting for goodwill illustrates this phenomenon. By specifying the recommended asset treatment for purchased, positive goodwill, and the five-year amortization period, IASC has taken a significant step towards harmonization of goodwill accounting. As noted in the article, however, the implications for consolidated income may be quite drastic. This is especially so with respect to the implications of the revised IAS 22 (following IAS ED 32) for potential leveraged corporate buy-outs. |
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Economic and financial markets interpenetrate and national economies are increasingly interdependent. This results in a growing need for comparability of accounting procedures internationally. Accounting for goodwill illustrates this phenomenon. By specifying the recommended asset treatment for purchased, positive goodwill, and the five-year amortization period, IASC has taken a significant step towards harmonization of goodwill accounting. As noted in the article, however, the implications for consolidated income may be quite drastic. This is especially so with respect to the implications of the revised IAS 22 (following IAS ED 32) for potential leveraged corporate buy-outs. |
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Economic and financial markets interpenetrate and national economies are increasingly interdependent. This results in a growing need for comparability of accounting procedures internationally. Accounting for goodwill illustrates this phenomenon. By specifying the recommended asset treatment for purchased, positive goodwill, and the five-year amortization period, IASC has taken a significant step towards harmonization of goodwill accounting. As noted in the article, however, the implications for consolidated income may be quite drastic. This is especially so with respect to the implications of the revised IAS 22 (following IAS ED 32) for potential leveraged corporate buy-outs. |
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<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">NLEJ239351096</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20210707083732.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">120426s1991 xx |||||o 00| ||und c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1111/j.1467-6281.1991.tb00263.x</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)NLEJ239351096</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">BRUNOVS, RUDOLF</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Goodwill Accounting in Selected Countries and the Harmonization of International Accounting Standards</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Oxford, UK</subfield><subfield code="b">Blackwell Publishing Ltd</subfield><subfield code="c">1991</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zzz</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">z</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zu</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Economic and financial markets interpenetrate and national economies are increasingly interdependent. This results in a growing need for comparability of accounting procedures internationally. Accounting for goodwill illustrates this phenomenon. By specifying the recommended asset treatment for purchased, positive goodwill, and the five-year amortization period, IASC has taken a significant step towards harmonization of goodwill accounting. As noted in the article, however, the implications for consolidated income may be quite drastic. This is especially so with respect to the implications of the revised IAS 22 (following IAS ED 32) for potential leveraged corporate buy-outs.</subfield></datafield><datafield tag="533" ind1=" " ind2=" "><subfield code="d">2005</subfield><subfield code="f">Blackwell Publishing Journal Backfiles 1879-2005</subfield><subfield code="7">|2005||||||||||</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting standards</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">KIRSCH, ROBERT J.</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Abacus</subfield><subfield code="d">Oxford : Wiley-Blackwell, 1965</subfield><subfield code="g">27(1991), 2, Seite 0</subfield><subfield code="h">Online-Ressource</subfield><subfield code="w">(DE-627)NLEJ243927460</subfield><subfield code="w">(DE-600)1480492-x</subfield><subfield code="x">1467-6281</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:27</subfield><subfield code="g">year:1991</subfield><subfield code="g">number:2</subfield><subfield code="g">pages:0</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://dx.doi.org/10.1111/j.1467-6281.1991.tb00263.x</subfield><subfield code="q">text/html</subfield><subfield code="x">Verlag</subfield><subfield code="z">Deutschlandweit zugänglich</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_U</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-DJB</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_NL_ARTICLE</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">27</subfield><subfield code="j">1991</subfield><subfield code="e">2</subfield><subfield code="h">0</subfield></datafield></record></collection>
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7.397748 |