ACCOUNTING FOR GOODWILL by Andrea Beretta Zanoni ( 9781135255091 )

Item Details

Title:

ACCOUNTING FOR GOODWILL

By:

Format:

Electronic book text

List price:	£39.99
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ISBN 10:

1135255091

ISBN 13:

9781135255091

Publisher:

TAYLOR & FRANCIS LTD

Pub. date:

1 June, 2009

Series:

Routledge Studies in Accounting

Pages:

194

Synopsis:

This book provides an illuminating analysis of Internally Generated Goodwill from a strategic point of view. The author launches his strategic analysis from a foundational understanding of Internally Generated Goodwill as determined largely in relationship to intangible resources and competitive differentials. Arguing that intangible resources are at the origin of competitive differential--and accordingly at the origin of the achievement of economic profit--the author shows how Internally Generated Goodwill can be considered as the economic expression of competitive differentials and, therefore, as the expression of the greater firm's value that originates from those differentials. In addition to offering this innovative theoretical framework, the author develops a variety of practical tools for generating value estimates and value breakdowns of IIG. The masterful analysis provided here focuses on developing methods for identifying the elements that compose IIG and on achieving an accurate estimate of its value, ultimately seeking to evaluate the limitations and advantages of the existing variety of approaches to analyzing the constituent parts of IIG and to devise accounting practices that will help academics and professionals alike to obtain more significant and lucid results.

Illustrations:

24 Tables, black and white; 31 Illustrations, black and white

Publication:

Imprint:

Routledge

Returns:

Non-returnable

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ACCOUNTING FOR GOODWILL