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Essay

What is Goodwill

Essay specific features

 

Issue:

Business

 

Written by:

Robert D

 

Date added:

March 30, 2012

 

Level:

University

 

Grade:

A

 

No of pages / words:

5 / 1326

 

Was viewed:

5704 times

 

Rating of current essay:

 
Essay content:

Intangible assets are usually created within the organisation over a period of time, by the company itself, rather than acquired from an external source and are rarely sold off individually ? they can normally only be sold in conjunction with associated tangible assets. Robins, in his essay "FRS 10: Goodwill and Intangible Assets" identifies three sources of goodwill within a business...
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He states these as: 1. Expertise of the workforce: Current accounting practices do not allow for the inclusion of knowledge or business acumen to be included within the balance sheet. In this way there is no allowance for the expertise of the workforce or the value of human resources to be recorded as an asset on the balance sheet...
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