Accounting for Intangible Assests A New Perspective on the True and Fair View

Name: Accounting for Intangible Assests A New Perspective on the True and Fair View
Availability: OutOfStock
ISBN: 9780201422733

ISBN-10: 0201422735

ISBN-13: 9780201422733

Edition: 1996

Authors: Raymond Brockington

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Description:

This book discusses the current practice of financial reporting and the development of thinking in the area. It then proposes an alternative basis of reporting which enables an assessment to be made of the real commercial position of a business and allows a clear statement of the effects of management plans and of their implementation.

Book details

Copyright year: 1996
Publisher: Addison-Wesley Longman, Incorporated
Binding: Paperback
Pages: 256
Size: 6.38" wide x 9.49" long x 0.87" tall
Weight: 1.122
Language: English



Preface



The purpose of company accounts



The form of company accounts



The stewardship function



Profit in stewardship accounts



Analysis of accounts



Standards on some intangible assets



Group accounts and intangible assets



Goodwill



ED52 'Accounting for Intangible Assets'



Economic valuations



Current cost accounting



The valuation of intangible assets



Accounting Standards Board discussion paper



Making corporate reports valuable



A proposal for a way forward


Bibliography


Index