simulation era of today's world, accounting, just like all other areas of knowledge, faces a crisis of representation. Goodwill … is a hidden value that accounting standards define as the value of future economic benefit (internal goodwill) and the … difference between fair value and book value of the firm (business combination). This paper concludes that accounting goodwill …

goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards … (IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …

the major challenge concerns the goodwill. Is it an asset' How can it be measured' Which are the implications on fair … image of financial position and performances' Therefore, the accounting treatment of goodwill involves applying professional … and its impairment. IFRS 3 (Revised) Business Combinations will create significant changes in accounting for goodwill, and …

Goodwill in the accounting context represents amounts paid in excess of the fair value of the identifiable net assets … for a business acquisition. The accounting for goodwill has long been a subject of debate and remains so today. Indeed …, the guidance for goodwill accounting has been significantly revised twice since 2001 (2001 and 2011). Despite these recent …

goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards … (IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …