Title: Dissecting Google – an update

Authors: Abraham J. Briloff, Leonore A. Briloff

Addresses: Suite 1600, 274 Madison Avenue, New York, NY 10016, USA. ' Suite 1600, 274 Madison Avenue, New York, NY 10016, USA

Abstract: This is an update to the authors| previous article, |Private property and the modern corporation in the third millennium: Google|s SOS to the SEC|, [Int. J. of Economics and Accounting, 2010, Vol. 1, No.1/2, pp.46-52]. Google|s recent filing of its annual report Form 10-K for 2006 permits the updating of the chart that accompanied that article, captioned, |Searching for tax savings: an overview of Google|s tax accounting labyrinth for its stock compensation programs|, so as to reflect the data for the entire year 2006, as well as for the fourth quarter. It reinforces the recommendation that Google et al. be required to set forth in significant detail and specificity the taxing jurisdictions and kinds of taxes actually paid in cash during each reporting period.

Keywords: Google; Securities and Exchange Commission; SEC; intangibles; Berle and Means; intellectual property; information; private property; internet; world wide web; www; executives; corporate management; shareholders; corporations.

DOI: 10.1504/IJCA.2010.036181

International Journal of Critical Accounting, 2010 Vol.2 No.4, pp.458 - 459

Published online: 27 Oct 2010 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article