Carlin and Finch, this issue, compare goodwill impairment discount rates used by a sample of large Australian firms … opportunistically select goodwill discount rates subsequent to the 2005 introduction of International Financial Reporting Standards … (IFRS) in Australia. This is a worthwhile objective given that IFRS introduced an impairment regime, and within this regime …

Die Arbeit stellt die Grundsätze zur Bilanzierung von Software nach US-GAAP, IFRS und HGB gegenüber. Dabei werden …The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis …

This case requires a detailed analysis of impairments of both long-lived assets and goodwill for First Motors …

goodwill. The present paper is part of the research done in the doctoral thesis and we consider it very important to have a … goodwill both from the point of view of the accounting literature and the economic practice (regarding the evaluation and … and history, being a study focusing on the international accounting of goodwill in the past, present and future. In …

- undEntwicklungskosten sowie Geschäfts- und Firmenwert.Dazu werden im ersten Teil der Arbeit theoretische Grundlagen zur Bilanzierung von …

themanagerial discretion allowed by the standard could lead to biased decisions inmanagers’ determination of goodwill impairment …