Economic effects of goodwill accounting practices : systematic amortisation versus impairment test
José Antonio Cavero Rubio, Araceli Amorós Martínez and Antonio Collazo Mazón
| Year of publication: |
2021
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|---|---|
| Authors: | Cavero Rubio, José Antonio ; Amorós Martínez, Araceli ; Collazo Mazón, Antonio |
| Published in: |
Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas. - Abingdon, Oxon : Routledge, Taylor & Francis Group, ISSN 2332-0753, ZDB-ID 2567008-6. - Vol. 50.2021, 2, p. 224-245
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| Subject: | business combinations | effects of accounting practices | financial ratios | Goodwill amortisation | goodwill impairment | IFRS | Geschäftswert | Goodwill | Rechnungswesen | Accounting | Bilanzielle Bewertung | Accounting valuation | Unternehmensbewertung | Firm valuation | Bilanzierungsgrundsätze | Accounting standards | Fair-Value-Bilanzierung | Fair value accounting | Betriebliche Kennzahl | Financial ratio |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/02102412.2020.1778376 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012549232