The Treatment of Intangibles: A Banker's View (Hardcover) (ISBN-13: 9780333567029)

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.

Author: T. H. Donaldson
ISBN-10: 0333567021
ISBN-13: 9780333567029
Publisher: Palgrave MacMillan
Language: English
Published: 12/09/1992
Pages: 130
Format: Hardcover
Weight: 0.72lbs
Size: 8.50h x 5.50w x 0.44d