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Treatment of Intangibles: A Banker's View (1992)
by Donaldson, T H
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Description
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.
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Product Details
- Jan 1, 1992 Pub Date:
- 1349224863 ISBN-10:
- 9781349224869 ISBN-13:
- English Language
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