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Amortisation versus impairment of goodwill and accounting quality
Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 93-118
(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …
Persistent link: https://www.econbiz.de/10009501252
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Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
Hamberg, Mattias; Beisland, Leif Atle - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 59-73
Persistent link: https://www.econbiz.de/10010439625
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Historical costs versus fair value measurement in financial accounting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 6-18
initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value …
Persistent link: https://www.econbiz.de/10011459498
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Fair value measurement in financial reporting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 6 (2011) 1, pp. 60-75
of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The … objective of IFRS 13 is to unify the approaches to determining fair value under IFRSs. The aim of this paper is to offer a …
Persistent link: https://www.econbiz.de/10011459957
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Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Khan, Urooj; Ryan, Stephen G.; Varma, Abhishek - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 285-307
Persistent link: https://www.econbiz.de/10012135002
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Do macro-economic crises determine accounting value relevance?
Bilgic, F. Ayzer; Ho, Sandra; Hodgson, Allan; Xiong, … - In: Accounting in Europe 15 (2018) 3, pp. 402-422
Persistent link: https://www.econbiz.de/10011997773
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Property assets fair value accounting under uncertainty
Tsamis, Anastasios; Liapis, Konstantinos - In: European research studies 17 (2014) 4, pp. 35-54
Persistent link: https://www.econbiz.de/10012003673
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Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms
Kaaya, Indiael Daniel - In: Business management review : journal of the University … 22 (2019) 2, pp. 100-118
Persistent link: https://www.econbiz.de/10012062791
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"Fair value" accounting as the normative Fisherian phase of accounting
Cardao-Pito, Tiago; Ferreira, João Silva - In: Accounting history review 28 (2018) 3, pp. 149-179
Persistent link: https://www.econbiz.de/10011988200
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Accounting for goodwill under IFRS : a critical analysis
Johansson, Sven-Erik; Hjelström, Tomas; Hellman, Niclas - In: Journal of international accounting auditing & taxation 27 (2016), pp. 13-25
Persistent link: https://www.econbiz.de/10011624457