Goodwill accounting standards, according to International Financial Reporting Standard 3 (IFRS 3) and International …. This study investigates the disclosure quality of goodwill impairment testing under the IFRS of German listed companies …. We observe that managers' interpretation or application of the IFRS is associated with the information content disclosed …

Simulation der Auswirkungen der neuen Leasingregeln des IFRS 16 auf Abschlüsse zum 31.12.2018. Die dritte Arbeit zeigt auf, wie … overview over goodwill in DAX30 financial statements on 31.12.2018 andpoints out implications in case of goodwill impairments …. The second one simulates impacts of new leasing standard IFRS 16 on financial accounts on 31.12.2018. The third paper …