according to IFRS and US-GAAP. Since economic goodwill is identical to the present value of future residual income, we examine … information required by IFRS and US-GAAP to evaluate a firms' goodwill can be used to design a performance measurement system …Purpose - This paper outlines the link between value creation, performance measurement and goodwill accounting …

Using an institutional setting where GAAP is relatively unconstrained, we examine whether managers use their goodwill … a continuous dependent variable to find that accounting discretion is exercised through estimates of goodwill's economic … with managers using accounting techniques to reflect firms' investment opportunity sets (IOS). We find that the goodwill …

. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …

adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis … and discuss economic factors driving the costs and benefits associated with IFRS adoption. In this part, we provide an … analysis of the political factors related to the possible U.S. adoption of IFRS, present several scenarios for the evolution of …

for the effects of the adoption of International Financial Reporting Standards (IFRS) around the world at the time of …