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~subject:"Accounting valuation"
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Economic effects of goodwill accounting practices : systematic amortisation versus impairment test
Cavero Rubio, José Antonio
;
Amorós Martínez, Araceli
; …
- In:
Spanish journal of finance & accounting : the official …
50
(
2021
)
2
,
pp. 224-245
Persistent link: https://www.econbiz.de/10012549232
Saved in:
2
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
Saved in:
3
What motives shape the initial accounting for goodwill under IFRS 3 in a setting dominated by controlling owners?
Frii, Peter
;
Hamberg, Mattias
- In:
Accounting in Europe
18
(
2021
)
2
,
pp. 218-248
Persistent link: https://www.econbiz.de/10012597184
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