| 书目名称 | The Treatment of Intangibles | | 副标题 | A Banker’s View | | 编辑 | T. H. Donaldson | | 视频video | | | 图书封面 |  | | 描述 | 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. | | 出版日期 | Book 1992 | | 关键词 | accounting; Inflation; Liquidation; Patent; investments and securities; banking | | 版次 | 1 | | doi | https://doi.org/10.1007/978-1-349-22484-5 | | isbn_softcover | 978-1-349-22486-9 | | isbn_ebook | 978-1-349-22484-5 | | copyright | T. H. Donaldson 1992 |
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发表于 2025-3-21 18:42:09
