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Amortisation Versus Impairment of Goodwill and Accounting Quality
Georgakopoulos, Georgios - 2012
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 …In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for …
Persistent link: https://www.econbiz.de/10013112987
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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
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The effect of mandatory IFRS adoption on condititonal conservatism in Europe
André, Paul; Filip, Andrei; Paugam, Luc - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 482-514
Persistent link: https://www.econbiz.de/10011553565
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Die Bedeutung immaterieller Vermögenswerte in der deutschen IFRS-Bilanzierungspraxis
Küting, Karlheinz - In: Praxis der internationalen Rechnungslegung : PiR ; die … 4 (2008) 10, pp. 315-323
Persistent link: https://www.econbiz.de/10003759537
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Das Wahlrecht zur Anwendung der full goodwill-Methode nach IFRS 3 (rev. 2008) : exemplarische Darstellung bilanzpolitischer Gestaltungsmöglichkeiten
Harr, Uwe; Eppinger, Christoph; Zeyer, Fedor - In: Praxis der internationalen Rechnungslegung : PiR ; die … 5 (2009) 1, pp. 1-5
Persistent link: https://www.econbiz.de/10003790369
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Bilanzpolitisches Potential im Rahmen der Goodwillbilanzierung : Transaktionsgestaltung beim Unternehmenserwerb
Ebert, Michael; Simons, Dirk - In: KoR : internationale und kapitalmarktorientierte … 9 (2009) 11, pp. 622-630
Persistent link: https://www.econbiz.de/10003893283
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Goodwill impairment testing under IFRS : a false impossible shore?
Carlin, Tyrone M.; Finch, Nigel - In: Pacific accounting review 23 (2011) 3, pp. 368-392
Persistent link: https://www.econbiz.de/10009413433
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Value relevance and timeliness of transitional goodwill-impairment losses : evidence from Canada
Lapointe-Antunes, Pascale; Cormier, Denis; Magnan, Michel - In: The international journal of accounting : TIJA 44 (2009) 1, pp. 56-78
Persistent link: https://www.econbiz.de/10003828106
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Economic consequences of SFAS 142 goodwill write-offs
Jarva, Henry - In: Accounting and finance : journal of the Accounting … 54 (2014) 1, pp. 211-235
Persistent link: https://www.econbiz.de/10010342393
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Earnings Management and Goodwill Accounting : Implications on Dividend Policy in Italian Listed Companies
Onesti, Tiziano - 2012
In this paper, we investigate the effects of goodwill accounting under IAS 36 on dividend policy in Italian Listed … impairment test. The evidence suggests that the economic and equity effects of goodwill accounting under IAS 36 can be observed … Companies. The technical areas of discretion in impairment test accounting enable pursuing three typical forms of earnings …
Persistent link: https://www.econbiz.de/10013097684