Accounting for Goodwill
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A 3 page paper discussing the audit approach for a case in which a company seeks to overstate assets and disguise a loss on discontinued operations. The paper uses FASB Statements No. 141 and 142 to conclude that details need to be disclosed and that the auditor must issue a qualified or adverse opinion if it is not. Bibliography lists 5 sources.
Filename: KSacctGdwl.rtf

Accounting for Goodwill
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5 pages. 'Accounting for goodwill presents the accountant with no particular difficulties'. This statement is discussed critically, and is answered in relation to the relevant accounting codes. Particular points are suggested with examples from companies as a way to better understand exactly what goodwill accounting is. Bibliography lists 5 sources.
Filename: JAgdwlac.rtf

Accounting for Leasehold Interests
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This 4 page paper looks at how and why A leasehold interest might have a value and why it is regarded as a depreciating asset and how this dealt with in terms of valuations. The bibliography cites 3 sources.
Filename: TElease3.rtf

Accounting for Overheads
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This 6 page paper is written in two parts. The first part discusses the arbitrary nature of overhead recovery, arguing that it is merely a way in which to get back indirect expense incurred by business and can never be regarded as correct or equitable. The second part of the paper looks at activity based costing and how this can add value to the organisation and help performance improvements. The bibliography cites 6 sources.
Filename: TEoverh.rtf