SSAP 22 changes hue
Viccajee, R.
SSAP 22 changes hue - 1988 - Certified Accountant February 1988, 31-32(2) .
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.
ACCOUNTING STANDARDS
SSAP 22 changes hue - 1988 - Certified Accountant February 1988, 31-32(2) .
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.
ACCOUNTING STANDARDS