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Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe...

Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe...

Throughout A Blueprint for Promoting Academic and Social Competence in After-School Programs, which focuses on children in grades 1 through 6, noted experts identify the best practices of effective programs and pinpoint methods...

It is clear that violence by youth is not to be found only on city streets, in city schools and among city youth but anywhere and everywhere wrathful, disenfranchised young people reside. In this volume, the editors share their insights on the latest research for how families can promote optimal development in children from birth to age six, so they can grow into healthy, happy and competent young adults.

Topics include social-emotional learning; neighborhood and community influences; the role of teachers and other caregivers; and more. The volume includes the actual Bingham...

It is clear that violence by youth is not to be found only on city streets, in city schools and among city youth but anywhere and everywhere wrathful, disenfranchised young people reside. In this volume, the editors share their insights on the latest research for how families can promote optimal development in children from birth to age six, so they can grow into healthy, happy and competent young adults.

Topics include social-emotional learning; neighborhood and community influences; the role of teachers and other caregivers; and more. The volume includes the actual Bingham...

Throughout A Blueprint for Promoting Academic and Social Competence in After-School Programs, which focuses on children in grades 1 through 6, noted experts identify the best practices of effective programs and pinpoint methods...