chap24.ppt 1003KB Jun 05 2011 09:30:06 PM
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Goodwill does not arise from a particular source but from the general reputation, etc., of the firm.Intangibles are accounted for based on:Manner of acquisitionExpected period(s)
Notice how the definition is related to time.More than pure debts of a firm for which you will receive a bill.Can possess quasi- ownership characteristics, e.g., convertible
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