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Goodwill-Bilanzierung nach IFRS und Implikationen für das Controlling
Haas, Cornelia A. J. - 2009 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003819406
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Heineken's acquisition of Asia Pacific Breweries : accounting for business combinations and changes in ownership interests
Tan, Pearl; Lim, Chu Yeong - In: Issues in accounting education 32 (2017) 4, pp. 101-127
Persistent link: https://www.econbiz.de/10011789906
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Leasingbilanzierung nach IFRS und ihre Implikationen für schwebende Verträge : Analyse der Entscheidungsnützlichkeit der ED/2010/9-Regelungen
Seebacher, Kathrin Sarah - 2014
Seit 2006 beraten IASB/FASB in einem Konvergenzprojekt die paradigmatische Aufhebung des bisherigen pauschalen Ansatzverbots für schwebende Leasingverträge (Operating Leasing), um den Abschlussadressaten entscheidungsnützliche Informationen zu vermitteln und die Leasingbilanzierung konsistent...
Persistent link: https://www.econbiz.de/10014020895
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The effect of firm and country characteristics on mandatory disclosure compliance
Lucas, Sónia Maria Ribeiro; Lourenço, Isabel Costa - In: International Journal of Managerial and Financial Accounting 6 (2014) 2, pp. 87-116
Our study investigates the role of firm and country characteristics in determining the level of compliance with mandatory disclosure requirements. We also examine whether the role of firm characteristics hold across different environments. Our empirical study relies on European Union listed...
Persistent link: https://www.econbiz.de/10011130169
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IFRS 3 "grey area" regarding contingent liabilities
Jager, Eloise de - In: South African journal of accounting research 29 (2015) 1/2, pp. 71-83
Persistent link: https://www.econbiz.de/10011688522
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Discount rates in disarray : evidence on flawed goodwill impairment testing
Gallery, Gerry T. - 2009
Carlin and Finch, this issue, compare goodwill impairment discount rates used by a sample of large Australian firms … opportunistically select goodwill discount rates subsequent to the 2005 introduction of International Financial Reporting Standards …, discount rate selection plays a key role in goodwill valuation decisions. It is also timely to consider the goodwill valuation …
Persistent link: https://www.econbiz.de/10009438362
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Full-Goodwill-Methode : Auswirkungen auf die Informationsvermittlung von IFRS-Konzernabschlüssen
Kerner, Melanie - 2008
Persistent link: https://www.econbiz.de/10003635750
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Potential der Goodwill-Bilanzierung nach IFRS für eine Konvergenz im wertorientierten Rechnungswesen : eine messtheoretische Analyse
Haaker, Andreas - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003637065