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Goodwillbilanzierung nach SFAS 141/142 : eine ökonomische Analyse
Esser, Maik - 2005
Persistent link: https://www.econbiz.de/10002493699
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Goodwill Impairment : Berücksichtigung passiver latenter Steuern aus der Kaufpreisallokation?
Burkard, Wolfgang; Grüne, Michael - In: IRZ : Zeitschrift für internationale Rechnungslegung 6 (2011) 1, pp. 47-51
Persistent link: https://www.econbiz.de/10008807451
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What determines goodwill impairment?
Verriest, Arnt; Gaeremynck, Ann - In: Review of business and economics 54 (2009) 2, pp. 106-128
Persistent link: https://www.econbiz.de/10003876897
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Amortisation versus impairment of goodwill and accounting quality
Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 93-118
(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that …
Persistent link: https://www.econbiz.de/10009501252
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Insight into the variables used to manage the goodwill impairment test under IAS 36
Avallone, Francesco; Quagli, Alberto - In: Advances in accounting : a research annual 31 (2015) 1, pp. 107-114
Persistent link: https://www.econbiz.de/10011381065
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Goodwill Impairment Test in Theorie und Praxis
Dusemond, Michael - In: Unternehmenskauf nach IFRS und US-GAAP : Purchase Price …, (pp. 317-348). 2008
Persistent link: https://www.econbiz.de/10003799609
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Determinants of Goodwill Impairment : International Evidence
Glaum, Martin - 2015
This study investigates the determinants of firms' decision to impair goodwill under IFRS. Our empirical analysis is … where firms apply IFRS. We specifically investigate which role national enforcement systems play for firms' decisions …
Persistent link: https://www.econbiz.de/10013022446
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Impairment-Test nach IFRS und US-GAAP
Hachmeister, Dirk - In: Unternehmenskauf nach IFRS und US-GAAP : Purchase Price …, (pp. 229-266). 2008
Persistent link: https://www.econbiz.de/10014561640