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Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore; Fiorentino, Raffaele; Garzella, Stefano - In: International journal of critical accounting : IJCA 9 (2017) 4, pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
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Fair value accounting : virtues and vices
Singh, J. P.; Uzma, Shigufta Hena - In: International journal of managerial and financial accounting 3 (2011/12) 2, pp. 113-126
Persistent link: https://www.econbiz.de/10009009127
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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
goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards … (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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Valuation for financial reporting : intangible assets, goodwill, and impairment analysis, SFAS 141 and 142
Mard, Michael J. (contributor) - 2002
Persistent link: https://www.econbiz.de/10001652446
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Accounting for goodwill under IFRS : a critical analysis
Johansson, Sven-Erik; Hjelström, Tomas; Hellman, Niclas - In: Journal of international accounting auditing & taxation 27 (2016), pp. 13-25
Persistent link: https://www.econbiz.de/10011624457
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Accounting for goodwill and other intangible assets
Black, Ervin, L.; Zyla, Mark L. - 2018
in the Acquiree -- 5. Recognizing and Measuring Goodwill or a Gain from a Bargain Purchase -- Chapter 2 Initial … Example -- D. Valuing Acquired Goodwill -- Chapter 3 Amortizing Intangible Assets -- A. Determining the Estimated Useful Life …
Persistent link: https://www.econbiz.de/10011924187
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Reviewing IFRS goodwill accounting research : implementation effects and cross-country differences
D'Arcy, Anne; Tarca, Ann - In: The international journal of accounting : TIJA 53 (2018) 3, pp. 203-226
Persistent link: https://www.econbiz.de/10011931070
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Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
Hamberg, Mattias; Beisland, Leif Atle - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 59-73
Persistent link: https://www.econbiz.de/10010439625
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Risk and return on technology stocks and the aggregate stock market
Khatchatrian, Varoujan - 2004
Persistent link: https://www.econbiz.de/10003384712