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embedded in indigenous GAAP systems now superseded in IFRS adopting jurisdictions.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