Economic effects of goodwill accounting practices : systematic amortisation versus impairment test
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 | Rechnungswesen | Accounting | Geschäftswert | Goodwill | Unternehmensbewertung | Firm valuation | Bilanzpolitik | Accounting policy | Bilanzielle Bewertung | Accounting valuation |
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