Insight into the variables used to manage the goodwill impairment test under IAS 36
Year of publication: |
2015
|
---|---|
Authors: | Avallone, Francesco ; Quagli, Alberto |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 31.2015, 1, p. 107-114
|
Subject: | Bilanzpolitik | Accounting policy | Geschäftswert | Goodwill | Wertberichtigung | Value adjustment | IFRS | Deutschland | Germany | Italien | Italy | Großbritannien | United Kingdom | 2007-2011 |
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