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Palgrave Macmillan

The Treatment of Intangibles

A Banker’s View

  • Book
  • © 1992

Overview

Authors:
  1. T. H. Donaldson

    1. European Credit Policy Committee, J. P. Morgan, UK

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Table of contents (6 chapters)

  1. Front Matter

    Pages i-viii
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  2. Introduction

    • T. H. Donaldson
    Pages 1-14

  3. Goodwill

    • T. H. Donaldson
    Pages 15-31

  4. Brand Names and Patents

    • T. H. Donaldson
    Pages 33-62

  5. Capitalised Expenses

    • T. H. Donaldson
    Pages 63-76

  6. Uses and Situations

    • T. H. Donaldson
    Pages 77-115

  7. Conclusion

    • T. H. Donaldson
    Pages 117-125

  8. Back Matter

    Pages 127-130
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Keywords

About this book

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.

Authors and Affiliations

  • European Credit Policy Committee, J. P. Morgan, UK

    T. H. Donaldson

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