Valuation of Internally Generated Goodwill

Jonatas D. Sallaberry

ISBN 10: 6208287103 / ISBN 13: 9786208287108

Edité par Our Knowledge Publishing Nov 2024, 2024

A propos de cet article

Neuware -Financial statements often do not reflect the market value of companies, and this difference between book value and market value is largely justified by the existence of intangible assets not recognized in company accounting. In the accounting literature, there are various methods for valuing internally generated intangible assets, such as the Lawrence R. Dicksee Method, the Hatfield Method, the New York Method, the Current Value of Surplus Profits, Replacement Cost or Current Cost, Economic Value, Realization Value, Excess of Economic Value over Current Value and the Residual Model for Valuing Intangible Assets, each of which has advantages and disadvantages. Through exploratory research, we identified, among the methods for measuring internally generated goodwill, the one that effectively represents (or is closest to) the value that the market is willing to pay for a given company's assets, considering that this difference stems from expectations of higher earnings based on surplus assets added to the entity. The research used data obtained from the accounting and financial statements.Books on Demand GmbH, Überseering 33, 22297 Hamburg 68 pp. Englisch.

N° de réf. du vendeur 9786208287108

Détails bibliographiques

• Titre: Valuation of Internally Generated Goodwill
• Éditeur: Our Knowledge Publishing Nov 2024
• Date de parution: 2024
• Langue: anglais
• ISBN à 10 chiffres: 6208287103
• ISBN à 13 chiffres: 9786208287108
• Reliure: Taschenbuch
• État de l'article: Neu

A propos de ce titre

Synopsis

Financial statements often do not reflect the market value of companies, and this difference between book value and market value is largely justified by the existence of intangible assets not recognized in company accounting. In the accounting literature, there are various methods for valuing internally generated intangible assets, such as the Lawrence R. Dicksee Method, the Hatfield Method, the New York Method, the Current Value of Surplus Profits, Replacement Cost or Current Cost, Economic Value, Realization Value, Excess of Economic Value over Current Value and the Residual Model for Valuing Intangible Assets, each of which has advantages and disadvantages. Through exploratory research, we identified, among the methods for measuring internally generated goodwill, the one that effectively represents (or is closest to) the value that the market is willing to pay for a given company's assets, considering that this difference stems from expectations of higher earnings based on surplus assets added to the entity. The research used data obtained from the accounting and financial statements.