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Table of Contents
An overview
What is goodwill?
Internally generated goodwill : 'Alice-in-Wonderland' accounting
Purchased goodwill : historical treatment
Impairment : the current conventional wisdom
The market capitalization statement (the MCS)
The MCS and CoCoA.
What is goodwill?
Internally generated goodwill : 'Alice-in-Wonderland' accounting
Purchased goodwill : historical treatment
Impairment : the current conventional wisdom
The market capitalization statement (the MCS)
The MCS and CoCoA.