. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards … audit and, especially, non-audit fees. Our sample comprises Finnish listed firms that adopted IFRS for the first-time. The … standards (FAS) and IFRS anticipating extra audit risk and work at the accounting move. Therefore, it is highly likely that …

The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and … reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts … to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of …

focuses on the IFRS applications in 2005 in Turkey. Particularly has dealt with the following research questions: First, what … has been the position statement of the goodwill and the deferred taxes on the financial statements investigated? Second …, what has been the importance of the amounts of the goodwill and the deferred taxes on financial statements investigated? In …

of subsidiary at the date of acquisition. Current IFRS (IFRS 3, IAS 27 and IFRS 10) are based on economic entity concept …

The goodwill is, by nature, complex since this notion encompasses two realities: the first is an economic concept – the … disaggregating the accounting goodwill between overpayment, internally generated goodwill (IGG) and external synergies. Our … contribution relates to both the valuation of economic goodwill and the analysis of accounting goodwill. With regard to the first …

choices. In this paper, we investigate major changes in goodwill accounting in the U.S. over the past century through a … debates.Four different treatments of goodwill have been classified depending on two major assumptions. Then, we analyzed … there is a strong link between the dominant views on accounting and the way goodwill is accounted for in each sub-period. …