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 …, discount rate selection plays a key role in goodwill valuation decisions. It is also timely to consider the goodwill valuation …

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

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 …

-Instrument betrachtet werden. Es entsteht ein Leitfaden, der die Leser durch die Bereiche „Licensing“, „Franchising“ und „Marke“ führt …

ENGLISH ABSTRACT: The business format, franchising, can be defined as "the granting of a licence for a predetermined … financial return by a franchising company (franchisor) to its franchisees. The grant entitles them to make use of a complete …, p4 as cited by Altinay, L. 2004)Franchising as a business model can be seen in essence as a proven business model that …