postmodernist perspective. Thus, we aim to understand hyperreality and reality in accounting from the perspective of Baudrillarian … simulation era of today's world, accounting, just like all other areas of knowledge, faces a crisis of representation. Goodwill … is a hidden value that accounting standards define as the value of future economic benefit (internal goodwill) and the …

goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards …In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for …

image of financial position and performances' Therefore, the accounting treatment of goodwill involves applying professional … and its impairment. IFRS 3 (Revised) Business Combinations will create significant changes in accounting for goodwill, and … the major challenge concerns the goodwill. Is it an asset' How can it be measured' Which are the implications on fair …

Purpose: The aim of the paper is to investigate earnings management practices related to goodwill accounting, focusing … could be relevant for standard-setters in future revisions of goodwill accounting.Social implication: The study could … practices.Findings: A positive relationship between discretionary accruals and yearly changes in goodwill has been proved …

Goodwill in the accounting context represents amounts paid in excess of the fair value of the identifiable net assets … for a business acquisition. The accounting for goodwill has long been a subject of debate and remains so today. Indeed …, the guidance for goodwill accounting has been significantly revised twice since 2001 (2001 and 2011). Despite these recent …

This study addresses the problem of value relevance and accounting for goodwill positions, as the measures used in … includes 2660 acquisitions from US companies between 1998 - 2018. Goodwill (premiums) are identified as carriers of FP, and we … seek to determine whether they affect long-term operating performance. Our results show that changes in FP, like goodwill …

recognised when accounting standards permit the partial goodwill method and regard the transactions between the parent and non …We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill … shares in 2009. Using this method, China Merchants Bank recognised the acquisition premium as goodwill only in the first step …