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Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry

Khan, Urooj; Ryan, Stephen G.; Varma, Abhishek - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 285-307

Persistent link: https://www.econbiz.de/10012135002

Acquirers’ financial reporting preferences and accounting for intangibles in acquisitions

Koonce, Lisa; Toynbee, Sara; White, Brian J. - 2021

We test whether an impending change in the accounting for goodwill mitigates bias in the initial values that acquirers assign to intangible assets. Results of two experiments with experienced professional participants suggest that the new accounting alters, but does not eliminate, bias in...

Persistent link: https://www.econbiz.de/10013248837

Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research

Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49

Persistent link: https://www.econbiz.de/10012301396

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

Accounting for goodwill and other intangible assets

Black, Ervin, L.; Zyla, Mark L. - 2018

.S. GAAP Synopsis -- 2. IFRS Synopsis -- Chapter 1 Recognizing Intangible Assets -- A. Introduction and Background -- B …. Recognizing Intangible Assets under IFRS -- 1. Definitional Criteria -- 2. Recognition Criteria -- 3. Examples -- C. Self …. IFRS Rules on Internally Generated Intangible Assets -- D. Intangible Assets Acquired in an Asset Acquisition -- 1. U …