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Accounting for Goodwill offers an in-depth analysis of internally generated goodwill (IIG) from a strategic perspective. Zanoni argues that intangible resources are the foundation of competitive advantage and, consequently, economic profit. The book presents IIG as the economic manifestation of these competitive differentials, reflecting a firm's enhanced value. The author provides a theoretical framework for understanding IIG and develops practical tools for estimating its value and decomposition. The analysis includes methods for identifying components of IIG and evaluating various approaches to its analysis, aiming to improve accounting practices for more meaningful and transparent results.

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245: $a: Accounting for Goodwill
245: $b:
082: $a:
100: $a: Zanoni, Andrea Beretta
650: $a: Accounting / Finance / Business Valuation
250: $a: 1st
440: $v:
250: $b: Routledge
250: $c: 2009
020: $a: 978-0415451499
300: $a: 208