Purpose: This paper aims to evaluate the relation between acquisition premiums and amounts recognised as identifiable intangible assets (IIAs) in business combination, in periods before and after transition to International Financial Reporting Standards (IFRS). Design/methodology/approach: This...

Forecasting future period profitability is widely identified as an aim of financial statement analysis, and these forecasts are typically relied upon for the estimation of firm value. To facilitate this, the decomposition of earnings into its components or drivers, is typically advocated. This...

Purpose – The purpose of this paper is to describe the process of renewal undertaken in a large undergraduate financial reporting subject. Design/methodology/approach – The approach taken in the subject is one in which student engagement is critical. Selected quantitative and qualitative...

Forecasting future period profitability is widely identified as an aim of financial statement analysis, and these forecasts are typically relied upon for the estimation of firm value. To facilitate this, the decomposition of earnings into its components or drivers, is typically advocated. This...

Purpose – The purpose of this paper is to describe the process of renewal undertaken in a large undergraduate financial reporting subject. Design/methodology/approach – The approach taken in the subject is one in which student engagement is critical. Selected quantitative and qualitative...