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Double Accounting For Goodwill

RRP $473.99

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Goodwill may be either purchased or internally generated. A historical review of accounting literature, including professional standards, relating to methods of accounting for purchased goodwill, forms an integral part of the book. The difficulty in accounting meaningfully for goodwill is compounded because, given its foundation in historical cost principles, accounting has been unable to present any information at all with regard to internally generated goodwill within the confines of the traditional Balance Sheet. This, in turn, has led to the evasion of the reality that the two forms of goodwill are inextricably merged. Trying to account satisfactorily for goodwill has been a prime example of R.R. Sterlinga??s a??issues conceived in a way that they are in principle unresolvablea??. The issue was accordingly redefined as to develop a method by which the current level of information relating to goodwill in the financial statements contained in a companya??s Annual Report could be improved.The book seeks to identify a logically defensible method of accounting for goodwill that addresses that redefined problem. It builds upon the historical research undertaken, combined with a priori reasoning, to propose an additional financial statement which is a modification of nineteenth century a??double accountinga?? in a modern context. This statement, which goes far to solve the redefined problem, also furnishes information regarding the companya??s market capitalization at balance date and is termed the Market Capitalization Statement (a??MCSa??).


The Software Evangelism And The Rhetoric Of Morality

RRP $370.99

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Examining the layers of meaning encoded in software and the rhetoric surrounding it, this book offers a much-needed perspective on the intersections between software, morality, and politics. In software development culture, evangelism typically denotes a rhetorical practice that aims to convert software developers, as well as non-technical lay users, from one platform to another (e.g., from the operating system Microsoft Windows to Linux). This book argues that software evangelism, like its religious counterpart, must also be understood as constructing moral and political values that extend well beyond the boundaries of the development culture. Unlike previous studies that locate such values in the effects of code in-use or in certain types of code like free and open source (FOSS) software, Maher argues that all code is meaningful beyond its technical, executable functions. To facilitate this analysis, this study builds a theory of evangelism and illustrates this theory at work in the proprietary software industry and FOSS communities. As an example of political liberalism at work at the level of code, these evangelical rhetorics of software construct competing conceptions of what is good that fall within a shared belief in what is just. Maher illustrates how these beliefs in goodness and justice do not always execute in replicable ways, as the different ways of decoding software evangelisms in the contexts of Brazil and China reveal. Demonstrating how software evangelisms exert a transformative force on the world, one comparable in significance to code itself, this book highlights the importance of rhetoric in even the most seemingly a-rhetorical of technical endeavors and foregrounds the crucial need for rhetorical literacy in the digital age.



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