| 000 | 00818cab a2200193 4500 | ||
|---|---|---|---|
| 001 | ABS38658 | ||
| 008 | 090401t1987 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u11805 | ||
| 041 | _aeng | ||
| 110 |
_aBinder Hamlyn (Accountants) _91817 |
||
| 245 | _aGoodwill of professional partnerships : the taxation aspects | ||
| 260 | _c1987 | ||
| 350 | _a0 | ||
| 490 |
_aPortico _vWinter 1987, 22-24(3) |
||
| 520 | _aGoodwill , 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 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c7538 _d7538 |
||