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The Treatment of Intangibles: A Banker's View

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The Treatment of Intangibles: A Banker's View - Donaldson, T.H.
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The book argues that accountants overemphasise cost and liquidation value, ignore cashflow and value to a going concern; that they would 'rather be precisely wrong than roughly right'. They therefore distort the values of many tangible and intangible assets, and overstate goodwill, with serious distorting effect. The book supports these arguments, illustrates the harm they do, and discusses how values, and their impact, vary - depending on the party banker, shareholder and situation.

The Treatment of Intangibles: A Banker's View 1993, Palgrave MacMillan

ISBN-13: 9780312079819

Hardcover

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The Treatment of Intangibles: A Banker's View 1992, Palgrave Macmillan, Basingstoke

ISBN-13: 9780333567029

Hardcover

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The Treatment of Intangibles: A Banker's View 1992, Palgrave MacMillan

ISBN-13: 9781349224869

1992 edition

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