The Capitalization Of Goodwill (1921) - Kemper Simpson - Bog

The Capitalization of Goodwill is a book written by Simpson Kemper and first published in 1921. The book explores the concept of goodwill, which is an intangible asset that represents the value of a business beyond its tangible assets. The author argues that goodwill should be treated as a capital asset and capitalized on the balance sheet of a company. Kemper examines the history of goodwill accounting and the various methods used to calculate its value. He also discusses the legal and ethical implications of capitalizing goodwill, including the potential for overvaluation and misrepresentation of a company's financial strength. The book is aimed at accountants, business owners, and investors who want to gain a deeper understanding of goodwill and its impact on financial statements. It provides a comprehensive overview of the topic, including case studies and examples to illustrate key concepts. Overall, The Capitalization of Goodwill is a valuable resource for anyone interested in accounting, finance, or business valuation. It offers insights into the complex world of intangible assets and provides practical advice on how to properly account for them.This scarce antiquarian book is a facsimile reprint of the old original and may contain some imperfections such as library marks and notations. Because we believe this work is culturally important, we have made it available as part of our commitment for protecting, preserving, and promoting the world's literature in affordable, high quality, modern editions, that are true to their original work.