Professional goodwill and provision for retirement A.N. FrankhamSeries: Research bulletin (NZSA). Publisher: Wellington, New Zealand NZSA 1985Description: 37 p. : ill. 22 cm.ISBN: 0908711107.Subject(s): GOODWILL | ACCOUNTANTS OFFICE | RETIRING ALLOWANCES | PARTNERSHIPS | ACCOUNTING FIRMS | GOODWILL
|Item type||Home library||Call number||Vol info||Status||Date due||Barcode||Item reserves|
|Archive||New Zealand||Archive Box 53 (Browse shelf)||R-606||Not For Loan|
Introduction ; Goodwill ; Profit sharing ; Retirement benefits|Service companies ; Practice companies ; Conclusions ; APPENDICES: Examples of alternative entry calculations ; Results of restricted survey ; Requirements for formation of service companies
This paper analyses established practice on the payment of professional partnership goodwill, and suggests likely areas of change in current methods of valuation for professional goodwill.