Carlin, Tyrone M.; Ji, Kaiying; Finch, Nigel - 2010
The transition to IFRS based reporting has resulted in fundamental departures from many of the long accepted norms … embedded in indigenous GAAP systems now superseded in IFRS adopting jurisdictions. The rules relating to goodwill accounting … generating units (CGUs), a central technical element of the IFRS impairment testing regime. These have not been subject to …