UK goodwill and intangible asset structuration: The FRS10 rule creation cycle

Using Giddens structuration theory this paper explores the social structure in respect of accounting for goodwill and intangible assets and the social action of respondents to that structure as drawn from the ASB's consultation process leading up to the implementation of FRS10 on Goodwill and Intangible Assets. The interaction of social structure and social action shows that a crisis of domination occurred during the consultation period: 1993–1997.