Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Publication
Articles 1 - 10 of 10
Full-Text Articles in Business
Our Clumsy System Is Best For Church And Market, Nathan B. Oman
Our Clumsy System Is Best For Church And Market, Nathan B. Oman
Nathan B. Oman
No abstract provided.
The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim
The Unique Benefits Of Treating Personal Goodwill As Property In Corporate Acquisitions, Darian M. Ibrahim
Darian M. Ibrahim
Corporate acquisition talks may not get far if buyer and seller disagree over transaction structure, which can have significant after-tax effects. But the parties may have overlooked an item that, due to its potential tax treatment, could be the key to facilitating the acquisition. That item is the selling shareholder's "personal goodwill."
Personal goodwill exists when the shareholder's reputation, expertise, or contacts gives the corporation its intrinsic value. It is most likely to be found in closely held businesses, especially those that are technical, specialized, orprofessional in nature or have few customers and suppliers. If personal goodwill is treated as …
Healthcare Mail Lists - Germanymailinglist.Jpg, Nataliee Natalyyportman@Gmail.Com
Healthcare Mail Lists - Germanymailinglist.Jpg, Nataliee Natalyyportman@Gmail.Com
Nataliee
Tackling Undeclared Work Across Europe: Effective Solutions For Policy-Makers, Colin C. Williams
Tackling Undeclared Work Across Europe: Effective Solutions For Policy-Makers, Colin C. Williams
Colin C Williams
Tax Abatement Disclosures: An Exploratory Study Of Professional's Perceptions And Early Disclosures Of Gasb Statement No. 77, M. Fischer, Amy Foshee Holmes
Tax Abatement Disclosures: An Exploratory Study Of Professional's Perceptions And Early Disclosures Of Gasb Statement No. 77, M. Fischer, Amy Foshee Holmes
Amy Holmes
The Governmental Accounting Standards Board (GASB) adopted Statement No. 77 requiring government disclosure of tax abatements in audited financial reports for years beginning after December 15, 2015. This paper reports survey findings provided by accounting and finance professionals (practitioners) regarding their tax abatement reporting perceptions. We then review early implementation of the abatement disclosure and find the disclosed information does not meet the practitioner’s expectations. Our findings fill a gap in state and local financial reports as it appears the new disclosure requirement does not fulfill the Board’s reporting transparency expectation goals.
Chief Business Officer Email List | Cbo Database | Cbo Contact Lists, Gabriel Len
Chief Business Officer Email List | Cbo Database | Cbo Contact Lists, Gabriel Len
Reachstream
Chief Compliance Officer Email List | Cco B2b Mailing Database, Gabriel Len
Chief Compliance Officer Email List | Cco B2b Mailing Database, Gabriel Len
Reachstream
Chief Content Officer Email List | Cco Mailing Address Database, Gabriel Len
Chief Content Officer Email List | Cco Mailing Address Database, Gabriel Len
Reachstream
Diagnostic Report On Undeclared Work In Serbia: A Preliminary Report, Colin C. Williams
Diagnostic Report On Undeclared Work In Serbia: A Preliminary Report, Colin C. Williams
Colin C Williams
Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams
Institutional Asymmetry And The Acceptability Of Undeclared Work: Synthesis Report, Colin C. Williams
Colin C Williams