Goodwill and performance

Continued part 1, part 2 of ebook "Profits you can trust: Spotting and surviving accounting landmines" provides readers with contents including: Chapter 5 - A landscape of hazard - the new world of business risk; Chapter 6 - Goodwill hunting - how to tell hard assets from hot air; Chapter 8 - The mismeasure of business - performance comparisons and benchmarks; Chapter 9 let’s make up some numbers - ebitda, pro forma earnings, and stupid cash tricks;...

103p tuongnhuoclan 27-11-2023 4 2   Download

Ebook "Introduction to accounting" reflects the recent developments in financial reporting, and in particular the impact of some of the most important accounting standards published since the second edition. Detailed discussion of FRS3 Reporting financial performance and FRS10 Goodwill and intangible fixed assets have contributed to the increase in the size of the chapter on Company Accounts, making it the largest chapter in the book.

552p loivantrinh 29-10-2023 5 4   Download

In a context of external growth in constant emergence and in the midst of globalization, mergers and acquisitions are multiplying. As a result, goodwill has taken considerable weight in the groups' balance sheets. As a matter of fact, the concept of goodwill has been for over a decade a subject of debates and discussions trying to define the concept and discuss its treatment in accounting and finance.

9p trinhthamhodang2 19-01-2020 37 0   Download

When an item of property, plant and equipment or an intangible asset is considered to be impaired, the impairment loss is recognized in the income statement for the period.The decision to recognize an impairment loss involves estimates of the timing and amount of the impairment, as well as analysis of the reasons for the potential loss.Furthermore, additional factors, such as technological obsolescence, the suspension of certain services and other circumstantial changes are taken into account.

65p tay_thi_le 19-02-2013 47 5   Download

ATL Ultrasound was acquired on October 2, 1998 for NLG 1,613 million in cash. ATL Ultrasound is a leading company in the high-performance ultrasound market. Included in the purchase price for ATL was goodwill paid for the amount of NLG 775 million, in-process R&D for the amount of NLG 401 million and NLG 115 million for patents and trademarks. Goodwill and patents and trademarks are capitalized under intangible assets and amortized over 12 years and 8 years respectively.

61p bin_pham 06-02-2013 40 4   Download