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Amortisation Versus Impairment of Goodwill and Accounting Quality
Georgakopoulos, Georgios - 2012
(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/10013112987
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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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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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A study of accounting methods for goodwill and identifiable intangible assets over the period 1985 to 1989
Wines, Graeme L.; Ferguson, Colin B. - 1991
Persistent link: https://www.econbiz.de/10000838708
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Discussion of "Accounting for intangibles : a critical review of policy recommendations"
Elwin, Peter - In: Accounting and business research : a research quarterly … 38 (2008) 3, pp. 205-207
Persistent link: https://www.econbiz.de/10003746060
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Auswirkungen der Rechnungslegung auf das Rating von Unternehmen am Beispiel der Umstellung von HGB auf IFRS in der Automobilindustrie
Schneck, Ottmar; Schwarz, Dominik - In: Kredit- & Rating-Praxis : Zeitschrift der … 33 (2007) 2, pp. 18-23
Persistent link: https://www.econbiz.de/10003465817
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The impact of IFRS on the value relevance of earnings : evidence from the emerging market of Romania
Filip, Andrei - 2007
Persistent link: https://www.econbiz.de/10003576148
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Measurement in accounting and fair value
Vehmanen, Petri - In: The Routledge companion to fair value and financial …, (pp. 152-172). 2007
Persistent link: https://www.econbiz.de/10003514966
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Pension accounting and fair value
Napier, Christopher J. - In: The Routledge companion to fair value and financial …, (pp. 340-349). 2007
Persistent link: https://www.econbiz.de/10003515028
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Fair value measurement in financial reporting
Hodder, Leslie; Hopkins, Patrick E.; Schipper, Katherine - 2013
Persistent link: https://www.econbiz.de/10010481402