Trade-related valuations and the treatment of goodwill (Record no. 117513)

MARC details
000 -LEADER
fixed length control field 01749cam a2200253 4500
001 - CONTROL NUMBER
control field ABS67974
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040615n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u126475
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Dunse, N.
245 ## - TITLE STATEMENT
Title Trade-related valuations and the treatment of goodwill
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Journal of Property Investment and Finance
Volume/sequential designation 22(3) 2004, 236-258(23)
520 ## - SUMMARY, ETC.
Summary, etc. This paper has two key objectives: first, to analyse the application of the RICS apprasial and valuation standards (ISBN 1842191233) to trade-related valuations, paying particular attention to the treatment of goodwill; and second, to critically evaluate the accounting treatment of goodwill and in particular the application of Financial Reporting Standard 10, "Goodwill and intangible assets" (ISBN 1857120663). In order to understand the workings of the market, the corporate hotel sector was used as a case study. The key findings of the research are that valuers expressed considerable unease with the apportioning of market value between tangible assets and goodwill, there was no consensus on how (or if) goodwill could be measured reliably. Second, that the valuation methods adopted are, to a degree, naive. While the research focused on the corporate hotel sector, the findings have wider implications for other sectors of the market where operational entities are valued with regard to their trading potential. [Taken from journal abstract].
590 ## - LOCAL NOTE (RLIN)
Local note ABS
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ASSETS VALUATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element GOODWILL ACCOUNTING
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CORPORATE REAL ESTATE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MARKET VALUE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOTEL MARKET
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element VALUATION AND INVESTMENT APPRAISAL-COMMERCIAL
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Hutchison, N.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 15/06/2004   ABS67974 126475-1001 06/08/2019 1 06/08/2019 Journal article