Regime change in the accounting for goodwill : goodwill write-offs and the value relevance of older goodwill
Year of publication: |
2017
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Authors: | Bepari, Md Khokan ; Mollik, Abu Taher |
Published in: |
International journal of accounting and information management. - Bingley [u.a.] : Emerald, ISSN 1834-7649, ZDB-ID 2473945-5. - Vol. 25.2017, 1, p. 43-69
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Subject: | Discretionary accounting measurement | Goodwill impairment | IFRS/AASB136 | Value relevance of goodwill | Geschäftswert | Goodwill | Bilanzielle Bewertung | Accounting valuation | Unternehmensbewertung | Firm valuation | IFRS | Großbritannien | United Kingdom | Bilanzpolitik | Accounting policy |
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