| The 1993 SNA records goodwill (as purchased goodwill) only when an enterprise is sold. and it treats
purchased goodwill for corporations and unincorporated enterprises differently. Should goodwill
continue to be recognized only when purchased or should internally generated goodwill be
recognized? Should purchased goodwill be treated the same way for corporate and unincorporated
enterprises? Should the balance sheet recognize assets such as brand names, trademarks, franchises,
etc.? |
