business combinations. One of the major changes is theabolishment of goodwill-amortization, which has been replaced by an … information content of goodwill accounting. This paper investigates into theinformation content of such an impairment from the …

to IFRS and US-GAAP. Since economic goodwill is identical to thepresent value of future residual income, we examine the … question of how accounting informationgathered for impairment testing of goodwill according to IAS 36 and FAS 142 can be used …-GAAP to evaluate a firms’goodwill can be used to design a performance measurement system which provides informationabout both …

business combinations. One of the major changes is the abolishment of goodwill-amortization, which has been replaced by an … infor-mation content of goodwill accounting. This paper investigates into the information content of such an impairment from …

Purpose - This paper outlines the link between value creation, performance measurement and goodwill accounting … according to IFRS and US-GAAP. Since economic goodwill is identical to the present value of future residual income, we examine … the question of how accounting information gathered for impairment testing of goodwill according to IAS 36 and FAS 142 can …