is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian …This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …

(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … 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 …

Until recently, it was unclear whether goodwill or intangible assets are a possible consideration for newly issued …' nominal value. This article identifies possible cases in which it is permissible to accept goodwill or intangible assets as a …

standards for business combinations IFRS 3 and SFAS 141. The purchase price must be allocated to identifiable assets acquired … and liabilities assumed with the residual amount recognized as goodwill. This purchase price allocation requires the … opportunistically or efficiently uses the discretion to initially recognize goodwill. Our empirical study is based on hand-collected and …

after Australia adopted IFRS and no longer required goodwill amortisation. Furthermore, we show that this change in the … relationship between takeover premiums and goodwill post- IFRS only exists for bidding firms that have a CEO accounting based …) in which they do not need to amortise goodwill. The results of these studies however are subject to endogeneity problems …

treatment for goodwill as provided for by IAS/IFRS accounting standards. For this purpose, it focuses on the relevance of … actual effects on companies' accounts, the IAS/IFRS goodwill accounting treatment appears to be at least as equally … goodwill values in companies' accounts (which is mainly investigated through a set of three ratios, comparing goodwill values …

Prior research provides evidence that managers delay the reporting of goodwill impairments. This study builds on this … evidence by investigating whether managers use their private information regarding goodwill impairments to profit from trading … preceding formal announcement of goodwill impairments. In addition, we find that managers' selling activity is positively …

goodwill impairment process under the new requirements of FRS 36. This study investigates the compliance level and disclosure … out of 20 (90%) firms in Singapore failed to comply with the most basic elements of the FRS 36 pertaining to goodwill … impairment testing especially in allocating goodwill into the CGUs and key assumptions used in determining the recoverable amount …

(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … 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 …

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 … image of financial position and performances' Therefore, the accounting treatment of goodwill involves applying professional …