Determinnats of mandatory goodwill disclosure : the case of impairment testing in Germany
Year of publication: |
2018
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Authors: | Lazar, Laurent ; Velte, Patrick |
Published in: |
International journal of managerial and financial accounting. - Olney, Bucks. : Inderscience Publ., ISSN 1753-6715, ZDB-ID 2458817-9. - Vol. 10.2018, 4, p. 301-330
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Subject: | impairment only approach | IOA | International Accounting Standard 36 | IAS 36 | disclosure quality | goodwill | Germany | Deutschland | IFRS | Geschäftswert | Goodwill | Unternehmenspublizität | Corporate disclosure | Auskunftspflicht | Disclosure regulation |
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