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The Treatment of Intangibles. A Banker's View.
T.H. Donaldson
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Description for The Treatment of Intangibles. A Banker's View.
Paperback. Num Pages: 138 pages, biography. BIC Classification: KCB; KFFK; KFFM; KJ. Category: (G) General (US: Trade). Dimension: 216 x 140 x 8. Weight in Grams: 187.
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.
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.
Product Details
Format
Paperback
Publication date
1992
Publisher
Palgrave Macmillan United Kingdom
Number of pages
138
Condition
New
Number of Pages
130
Place of Publication
Basingstoke, United Kingdom
ISBN
9781349224869
SKU
V9781349224869
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-15
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