SSAP 22 changes hue
Language: English Series: Certified Accountant ; February 1988, 31-32(2)Publication details: 1988Subject(s): Summary: A critical examination of SSAP 22 , which the author claims is not clear on its treatment of purchased goodwill . He proposes that the argument lies in the perception of the final nature of purchased goodwill: is it an asset or not? is it a realised loss or not?, and cannot as SSAP 22 suggests, be something between the two.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS38758 (Browse shelf(Opens below)) | 1 | Available | 12269-1001 |
A critical examination of SSAP 22 , which the author claims is not clear on its treatment of purchased goodwill . He proposes that the argument lies in the perception of the final nature of purchased goodwill: is it an asset or not? is it a realised loss or not?, and cannot as SSAP 22 suggests, be something between the two.