Concepedia

Ceiling Rule

The Ceiling Rule is a principle in partnership accounting that establishes the maximum amount of goodwill or other intangible assets that can be recognized upon the admission of a new partner, based on the excess of the aggregate capital balances over the total contributed capital, thereby limiting recognition to avoid overstating the firm's net assets.

3

Publications

61

Citations

7

Authors

5

Institutions

Publications per year

2017–2026

0

Parents

Publications

3

1–3 of 3

Authors

7

  1. JR
    J R Slimowitz

    Duke University, United States

    1 publications · 25 citations

    1

    h-index

  2. JF
    Jan Fredriksson

    University of Gävle, Sweden

    1 publications · 20 citations

    1

    h-index

  3. AN
    Andy Naranjo

    University of Florida, United States

    1 publications · 16 citations

    1

    h-index

  4. JL
    Jongsub Lee

    University of Florida, United States

    1 publications · 16 citations

    1

    h-index

  5. JE
    J E Cohen

    Duke University, United States

    1 publications · 25 citations

    1

    h-index

1–5 of 7

Institutions

5

  1. Seoul National University

    Seoul, South Korea

    1 h-index

    1 publications

    16 citations

  2. Auburn University

    Auburn, United States

    1 h-index

    1 publications

    16 citations

  3. Duke University

    Durham, United States

    1 h-index

    1 publications

    25 citations

  4. University of Florida

    Gainesville, United States

    1 h-index

    2 publications

    32 citations

  5. University of Gävle

    Gävle, Sweden

    1 h-index

    2 publications

    40 citations

1–5 of 5

Venues

  1. PubMed

    Repository · 1 publications · 25 citations

    1

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  2. Building and Environment

    1 publications · 20 citations

    1

    h-index

  3. SSRN Electronic Journal

    Repository · 1 publications · 16 citations

    1

    h-index

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