Reviewing IFRS goodwill accounting research : implementation effects and cross-country differences
Anne d'Arcy, Ann Tarca
| Year of publication: |
September 2018
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|---|---|
| Authors: | D'Arcy, Anne ; Tarca, Ann |
| Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 53.2018, 3, p. 203-226
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| Subject: | Business combinations | Intangible assets | Goodwill | Impairment | IFRS 3 | IAS 36 | IASB post implementation review | Country differences | IFRS | Geschäftswert | Immaterielle Werte | Welt | World | Rechnungswesen | Accounting | Vergleich | Comparison |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intacc.2018.07.004 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011931070