Carrara, Mario; Baboukardos, Diogenis; Cunningham Garry M. - In: Annals of Faculty of Economics 1 (2011) 1, pp. 557-593
The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets...