Accounting in the Real World

Article Abstract:

This research is based on a precept of reality in accounting, and the practical limitations of accounting in actuality. Distinctions are made between the present actuality of accounting and evolutionary thinking as it regards accounting. Several accounting models are investigated as to their handling of this reality concept. A more desirable approach is contained in the financial reporting model promulgated herein. The impact of the International Accounting Standards Committee (IASC) is analyzed.

Research, Models, Financial statements, Professional ethics, Sociology

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Motives underlying the method of payment by UK acquirers: the influence of goodwill

Article Abstract:

The effect that the accounting treatment of goodwill during a UK acquisition has on the choice of type of payment by the acquiring company is discussed. The relationship between the method of payment and the subsequent returns of the company is examined.

Mergers, acquisitions and divestments, Corporations

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Accounting for goodwill: an examination of factors influencing management preferences

Article Abstract:

Research is presented into the factors forming the opinions of the management of quoted UK companies concerning two alternative accounting treatments of goodwill, which can either be written off immediately or capitalized.

Beliefs, opinions and attitudes, Executives

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