1. An Overview
2. What is Goodwill?
3. Internally Generated Goodwill: "Alice-in-Wonderland Accounting"
4. Purchased Goodwill: Historical Treatment
5. Impairment: The Current Conventional Wisdom
6. The Market Capitalization Statement (the MCS)
7. The MCS and CoCoA
Biography
Martin Bloom is a Chartered Accountant who has been in public practice for over forty years and is currently a Director in the Sydney office of Deloitte, a global network of accounting, consulting and business advisory firms.
"Never in my twenty plus years of valuing, teaching goodwill and fair value including serving state and national committees including the FASB have I seen such a thoroughly researched and cogent history of goodwill. M.H. Bloom captures the very essence of the tension in goodwill between relevance and reliability… I had no idea such tension went back over a hundred years. The reader of this book will acquire a new appreciation for the age-old difficulties management faces today in presenting the most meaningful financial results of the company." Michael Mard, Financial Valuation Group, USA.
