Owen, Gareth: - Gareth Owen is a retired qualifications development manager, lecturer, tutor and researcher in accountancy and finance and is an experienced author of accounting and finance teaching and curricula materials. Gareth has a BA(Hons) in Accountancy and Finance from Lancaster University, an MBA from the University of Wales and an MPhil by research in finance, from the Open University. His main research interests have been in the decomposition and valuation of goodwill, shareholder value added, integrated reporting and the determination of the cost of capital. He has also published a student text book on accounting, contributed chapters and reviews to other academic publications and has written several articles to support student learning and the understanding of key study and revision principles in professional accountancy.