Accounting for goodwill
著者
書誌事項
Accounting for goodwill
（Routledge studies in accounting, 6）
Routledge, 2009
- : hbk
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注記
Includes bibliographical references (p. [185]-189) and index
内容説明・目次
内容説明
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.
目次
Introduction
1. Goodwill: Meaning and Relevance
2. The Valuation of the Internally Generated Goodwill and its Breakdown
3. Business Goodwill and Corporate Goodwill
4. Goodwill and Competitive Heterogeneity: System Goodwill, Positional Goodwill and Firm Capabilities
5. Valuation of Unrecorded Intangible Assets and Reduced Goodwill
6. Integration of the Different Breakdown Approaches
Appendix
Notes
Bibliography
Index
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