Stockbrokers -- United States -- Accounting -- Periodicals;Stockbrokers -- United States -- Auditing -- Periodicals;Securities industry -- United States -- Accounting -- Periodicals;Securities industry -- United States -- Auditing -- Periodicals;
Agricultural industries -- United States -- Accounting -- Periodicals;Agricultural industries -- United States -- Auditing -- Periodicals;Agriculture, Cooperative -- United States -- Accounting -- Periodicals;Agriculture, Cooperative -- United...
Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of...