TY - BOOK ED - Ernst & Young International TI - Goodwill and intangible assets: a guide to FRS10 SN - [Pendiente] U1 - 657.73 G656g 1998 PY - 1998/// CY - Reino Unido PB - Ernst & Young KW - NORMAS DE CONTABILIDAD -- GRAN BRETAÑA KW - FONDO DE COMERCIO (COMERCIO) -- CONTABILIDAD -- GRAN BRETAÑA KW - BIENES INTANGIBLES -- CONTABILIDAD -- GRAN BRETAÑA N1 - Incluye índice; Introduction. --Initial recognition and measurement. --Amortisation and the need for an impairment review. --Impairment of positive goodwill and intangible assets. --Restoration of past losses and revaluations. --Disclosures. --Transitional arrangements. --US comparison ER -