Second, if goodwill is viewed as an asset, is there any evidence in the association between market value and previously acquired goodwill of different ages and in the association between earnings and previously acquired goodwill of different ages that goodwill diminishes in value through time. First, is purchased goodwill value-relevant, regardless of whether it is capitalised or immediately written off to reserves? This study examines four issues related to the change in the UK accounting regime. The results should be helpful to IFRS adopters. Third, what are the characteristics of companies that elect to early adopt FRS 10? Fourth, why do companies choose to reinstate previously written-off goodwill when following FRS 10? The vast majority of UK companies took advantage of the option allowed in SSAP 22 which allowed purchased goodwill to be written off to reserves rather than being capitalised and amortised before FRS 10 was issued in 1997. The test goes further to examine if capitalised goodwill is incrementally value-relevant beyond the undifferentiated aggregate amount of capitalised goodwill and uncapitalised goodwill. The questions addressed by this study are as follows.
EMPIRICAL STUDIES RELATED TO GOODWILL ACCOUNTING IN THE UK. THE ISSUES OF VALUE-RELEVANCE AND ACCOUNTING POLICY CHOICE
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Книга по Требованию
Сопоставительный анализ употребления перформативных глаголов в русском и английском...
В английском: I regre o i form I’m happy o ell Игра с формой не меняет основного смысла высказывания Падучева: «можно вывести чисто перформативную глубинную структуру». (Падучева 2001) Напр.: рад сообщить - сообщаю с радостью Сравните с формулами группы 1. Такой трансформации не получится, так как присутствует модальный компонент. 3. В неопределенно-личных предложениях перформативный глагол принимает форму 3 и 2 лица пассивного залога индикатива - официально- деловой стиль (« his is commo ly he case wi h reques s or comma ds ha are issued by some imperso al or corpora ive au hori y»)(Lyo s 1972, стр. 103) Напр.: Пассажиры приглашаются в салон. Пассажиров просят пройти на посадку. ср.: Ныне отпускаются тебе грехи твои. Настоящим вы утверждаетесь в должности директора. 4. Перформативы в форме 3-го лица ед. числа, наст. вр., активного залога индикатива. Напр.: Местком ходатайствует о предоставлении Васильеву жилплощади. 5. Форма наст. вр., НСВ может заменяться формой буд. вр. СВ. Упомяну лишь о том, что Чайковский был в Гамбурге в 1879 г.
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