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Setting Scenarios and Assessing Scenario Probabilities under IFRS 9 Accounting

Lönnbark, Carl - 2017

An interpretation of the new standard (IFRS 9) on accounting for loan loss provisioning is that financial institutions are required to compute expected credit losses over a range of economic scenarios and then weigh them together according some probability based scheme. This poses substantial...

Persistent link: https://www.econbiz.de/10012949273

Challenging the accounting for goodwill in the context of a business combination

Marques, Gary K.; Maroun, Warren; Garnett, Robert - In: South African journal of economic and management sciences 23 (2020) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10012287153

Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research

Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49

Persistent link: https://www.econbiz.de/10012301396

Goodwill and value creation : insight from Italian pioneers

Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350

Persistent link: https://www.econbiz.de/10011856527

Reflections on M&A accounting from AOL's acquisition of Time Warner

Healy, Paul M. - In: Accounting and business research : a research quarterly … 46 (2016) 5, pp. 528-541

Persistent link: https://www.econbiz.de/10011578332

Heineken's acquisition of Asia Pacific Breweries : accounting for business combinations and changes in ownership interests

Tan, Pearl; Lim, Chu Yeong - In: Issues in accounting education 32 (2017) 4, pp. 101-127

Persistent link: https://www.econbiz.de/10011789906

Accounting for business combinations and takeover premiums : pre- and post-IFRS

Bugeja, Martin; Loyeung, Anna - In: Australian journal of management 42 (2017) 2, pp. 183-204

Persistent link: https://www.econbiz.de/10011774702

Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...

Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19

Persistent link: https://www.econbiz.de/10013419442

Commercial Goodwill : its history, value and treatment in accounts

Leake, Percy Dewe - 1921

Persistent link: https://www.econbiz.de/10000394210

Potential der Goodwill-Bilanzierung nach IFRS für eine Konvergenz im wertorientierten Rechnungswesen : eine messtheoretische Analyse

Haaker, Andreas - 2008 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003637065