Carlin, Tyrone M.; Finch, Nigel; Khairi, Khairil Faizal - In: Asian Review of Accounting 18 (2010) September, pp. 221-244
Purpose – The purpose of this paper is to contemplate the degree to which Singaporean firms comply with the highly technical disclosure requirements required under International Accounting Standards (IAS) IAS 36 specific to goodwill impairment testing. Design/methodology/approach – The...