Goodwill of professional partnerships : the taxation aspects (Record no. 7538)

MARC details
000 -LEADER
fixed length control field 00818cab a2200193 4500
001 - CONTROL NUMBER
control field ABS38658
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u11805
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 ## - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Binder Hamlyn (Accountants)
9 (RLIN) 1817
245 ## - TITLE STATEMENT
Title Goodwill of professional partnerships : the taxation aspects
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Portico
Volume/sequential designation Winter 1987, 22-24(3)
520 ## - SUMMARY, ETC.
Summary, etc. Goodwill , defined as the remaining value of business after deducting the net value of tangible assets and liabilities, is of a greater interest with increasing mergers , acquisitions and reorganisations of professional firms. This article examines the accounting treatment of goodwill and both general and specific taxation considerations.
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 14/09/1999   ABS38658 11805-1001 06/08/2019 1 06/08/2019 Journal article