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Full-Text Articles in Accounting
Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke
Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke
Articles
Given the centrality of corporations in distribution of income and wealth studies, discursive constructions of corporate taxation are essential to understanding the production of inequality. The focus of this study is an interview with Apple’s Chief Executive Tim Cook on the Irish state broadcaster, Raidió Teilifís Éireann’s (RTÉ) flagship news programme, Morning Ireland, following the ruling by the European Commission (EC) on the corporation tax arrangements between Apple Inc. and Ireland. Drawing on a Critical Discourse Analysis (CDA) approach, a frame analysis is provided. The significance and extent of the EC’s ruling has potential implications for corporation taxation policy, within …
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
The ITB Journal
When a company decides to purchase another company or enterprise, the consideration paid will, in many cases, exceed the total of the separate valuation of each of the assets and liabilities of the company or enterprise being purchased. The extent of the premium paid is sometimes dependent on the growth potential of the company in question. In other cases, the premium is linked to the possibilities for cost-cutting when synergies between the existing and new companies are exploited. Occasionally, the fact that a company has an established reputation or an established customer base will result in a considerable premium being …
Words Worth Price And Value, Tom Dunne
Words Worth Price And Value, Tom Dunne
Articles
TOM DUNNE explains the terms used in relation to the valuation of property, and the need for common understanding among all parties using those terms. -