Goodwill of professional partnerships : the taxation aspects
Language: English Series: Portico ; Winter 1987, 22-24(3)Publication details: 1987Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS38658 (Browse shelf(Opens below)) | 1 | Available | 11805-1001 |
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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.