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APT, Inc. : an application of impairment testing and fair value estimation using international financial reporting standards

Beaudoin, Cathy A.; Hughes, Susan B. - In: Issues in accounting education 29 (2014) 1, pp. 181-194

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Manager's misinterpretation of goodwill impairments : evidence from German listed companies

Lazar, Laurent - In: International journal of accounting, auditing and … 15 (2019) 2, pp. 168-190

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Do goodwill impairments by European firms provide useful information to investors?

Schatt, Alain; Doukakis, Leonidas; Bessieux-Ollier, Corinne - In: Accounting in Europe 13 (2016) 3, pp. 307-327

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Does goodwill pressure drive business restructuring based on subsidiary disposal?

Xu, Jingjing; Huang, Haijie; Lee, Edward; Jirada Petaibanlue - In: International review of financial analysis 86 (2023), pp. 1-13

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Compliance with goodwill impairment disclosure and reasons provided by management : evidence from South Africa

Louw, Elmarie; Hall, J. H.; Brümmer, L. M. - In: South African journal of accounting research 38 (2024) 2, pp. 91-112

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Quality of disclosed information with emphasis on goodwill impairment

Boučková, Markéta - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 37-52

This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the international accounting standard IAS 36. The international financial reporting standards require a wide range of disclosed information concerning the goodwill impairment such...

Persistent link: https://www.econbiz.de/10011527011

Normzweckkonforme Umsetzung fundamentaler Unternehmensbewertungsverfahren in der IFRS-Bilanzfunktion

Hachmeister, Dirk; Ruthardt, Frederik - In: IRZ : Zeitschrift für internationale Rechnungslegung 9 (2014) 10, pp. 377-383

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Implikationen der Inflationsrate im Rahmen von Unternehmensbewertungen

Zwirner, Christian; Zimny, Gregor - In: IRZ : Zeitschrift für internationale Rechnungslegung 17 (2022) 1, pp. 9-12

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Bestimmung sachgerechter Kapitalkosten für den Goodwill-Impairment-Test in Zeiten der Corona-Pandemie

Zwirner, Christian; Zimny, Gregor - In: IRZ : Zeitschrift für internationale Rechnungslegung 16 (2021) 1, pp. 9-11

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Bewertungsunsicherheiten und sinkende Marktwerte infolge des Corona-Virus : triggering event nach IAS 36.12

Zwirner, Christian; Zimny, Gregor - In: IRZ : Zeitschrift für internationale Rechnungslegung 15 (2020) 5, pp. 235-238

Persistent link: https://www.econbiz.de/10012260395