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Goodwill, triggering events, and impairment accounting

Comiskey, Eugene E.; Mulford, Charles W. - In: Managerial Finance 36 (2010) 9, pp. 746-767

Purpose – The purpose of this paper is to examine the assessment process for goodwill impairment. The paper evaluates compliance with goodwill impairment tests required under the Statement of Financial Accounting Standard 142 and International Accounting Standard 36, highlighting challenges...

Persistent link: https://www.econbiz.de/10014940126