About this document
Fair Value Accounting and Goodwill Analysis by Jdaniela Barrera is a document available to read on EtoBox.
This document discusses the relationship between accounting standards and the appropriation of economic rents through control of production. It argues that goodwill reported on company balance sheets under IFRS 3 represents accumulated appropriation that is validated by accounting as an asset. The justification of goodwill as an intangible asset reflects the influence of the social context on expert accounting standard setters. The accounting treatment of goodwill facilitates the ongoing capitalization of a
- Author
- Jdaniela Barrera
- Language
- EN