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The Global ETD Search service is a free service for researchers
to find electronic theses and dissertations. This service is
provided by the
Networked Digital Library of Theses and Dissertations.
Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
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Showing 1 to 2 of 2 (0.036 seconds)Spelling suggestions: "subject:"intangibles concept"" "subject:"intangibles1 concept""
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Accounting for goodwill : a critical evaluationVan der Merwe, Maynard Jacobus 06 1900 (has links)
The principal goal of this research study was to critically evaluate the
current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion of this study is that goodwill is an intangible asset representing various intangible factors contributing to the enterprise's earning capacity and providing returns in excess of a normal return on assets employed for which an acquiring enterprise is willing to pay an amount in excess of the fair value of the identifiable net assets acquired. The cost of purchased goodwill is measured as the difference between the total purchase price and the fair value of the net assets acquired after ensuring that all assets, tangible and intangible, had been properly identified. Purchased goodwill should be amortised over the estimated
period that the enterprise is expected to benefit from the acquisition of
the goodwill. / Financial Accounting / M. Com. (Accounting Science (Applied Accountancy))
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| 2 |
Accounting for goodwill : a critical evaluationVan der Merwe, Maynard Jacobus 06 1900 (has links)
The principal goal of this research study was to critically evaluate the
current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion of this study is that goodwill is an intangible asset representing various intangible factors contributing to the enterprise's earning capacity and providing returns in excess of a normal return on assets employed for which an acquiring enterprise is willing to pay an amount in excess of the fair value of the identifiable net assets acquired. The cost of purchased goodwill is measured as the difference between the total purchase price and the fair value of the net assets acquired after ensuring that all assets, tangible and intangible, had been properly identified. Purchased goodwill should be amortised over the estimated
period that the enterprise is expected to benefit from the acquisition of
the goodwill. / Financial Accounting / M. Com. (Accounting Science (Applied Accountancy))
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