This study presents some evidence of discount rate selection on goodwill impairment testing under the new requirements … firms for the goodwill impairment testing with independently generated estimates of firm specific risk adjusted discount … employed the value in use method in goodwill impairment testing and defined only a single discount rate in 2007, 2006 and 2005 …

This study focuses on the disclosure of goodwill impairment process under the new requirements of FRS 136 – Impairment …'ah approved companies failed to comply with the most basic elements of the FRS 136 pertaining to goodwill impairment testing … especially in allocating goodwill into the CGUs and key assumptions used in determining the recoverable amount of CGU assets. The …

Recent increases in the occurrence and magnitude of goodwill impairment charges highlight the increasing importance of … the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair … value measurement of goodwill and audit fees. We find that goodwill-related disclosures are positively related to audit fees …

Goodwill accounting standards, according to International Financial Reporting Standard 3 (IFRS 3) and International …. This study investigates the disclosure quality of goodwill impairment testing under the IFRS of German listed companies …. We observe that managers' interpretation or application of the IFRS is associated with the information content disclosed …