9780415451499

Accounting for Goodwill

by ;
  • ISBN13:

    9780415451499

  • ISBN10:

    0415451493

  • Edition: 1st
  • Format: Hardcover
  • Copyright: 2009-04-15
  • Publisher: Routledge
  • Purchase Benefits
  • Free Shipping On Orders Over $35!
    Your order must be $35 or more to qualify for free economy shipping. Bulk sales, PO's, Marketplace items, eBooks and apparel do not qualify for this offer.
  • Get Rewarded for Ordering Your Textbooks! Enroll Now
List Price: $220.00 Save up to $33.00
  • Buy New
    $187.00
    Add to Cart Free Shipping

    USUALLY SHIPS IN 3-5 BUSINESS DAYS

Supplemental Materials

What is included with this book?

  • The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.

Summary

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.

Table of Contents

Introduction
Goodwill: Meaning and Relevance
The Valuation of the Internally Generated Goodwill snd its Breakdown
Business Goodwill and Corporate Good will
Goodwill and Competitive Heterogeneity: System Goodwill, Positional Goodwill and Firm Capabilities
Valuation of Unrecorded Intangible Assets and Reduced Goodwill
Integration of the Different Breakdown Approaches
Appendix
Notes
Bibliography
Index
Table of Contents provided by Publisher. All Rights Reserved.

Rewards Program

Write a Review