000			00793cab a2200205 4500
001			ABS38758
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u12269
041			_aeng
100			_aViccajee, R.
245			_aSSAP 22 changes hue
260			_c1988
350			_a0
490			_aCertified Accountant _vFebruary 1988, 31-32(2)
520			_aA 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.
650			_aACCOUNTING STANDARDS
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c7854 _d7854