When a verb refers to the future, some languages require explicit marking of that fact. A recent paper presents evidence that companies in countries using those languages are slow in reporting goodwill as impaired. The paper suggests that this is because speakers of those languages perceive the future as more distant than speakers of other… Continue reading Does future tense help keep goodwill alive?
I have been running Accounting Miscellany for 2 years and I can now define more clearly what it covers. I write about accounting topics that people often overlook or forget about. Most posts fall into one or more of the following categories: Categories and tags You can click on the links above to find all… Continue reading What Accounting Miscellany covers