Fair value accounting and intangible asts

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素炒百合Fair value accounting and intangible asts 期刊名称: Journal of Financial Regulation & Compliance
个人工作经历简述50字>社保怎么办理的作者: Watson, Robert,Lhaopadchan, Sunthareeappcrash
年份: 1988年
期号: 第2期
关键词: Strategic choices;Managerialism;Goodwill accounting;Intangible
asts;Accounting;Fair value
摘要:Purpo – Advocates of greater intangible ast reporting frequently make the criticism that the published financial statements of companies do not adequately reflect the value of intangible asts and hence provide potentially misleading information to the urs of the financial statements. The purpo of this paper is to evaluate whether since the introduction of "fair value accounting," particularly in respect of the treatment of acquired "goodwill" shown on consolidated balance sheets, the criticisms retain any validity. The paper investigates the extent to which it can be confidently as外墙抹灰
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霸王别姬是什么剧种rted that the recognition of acquired goodwill and the post‐acquisition rules for recognizing any goodwill "impairment" has materially improved the information available to the urs of financial statements and/or whether
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