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Unternehmenskauf nach IFRS und US-GAAP : Purchase Price Allocation, Goodwill und Impairment-Test

Ballwieser, Wolfgang (ed.) - 2005

Persistent link: https://www.econbiz.de/10002896370

Unternehmenskauf nach IFRS und US-GAAP : Purchase Price Allocation, Goodwill und Impairment-Test

Ballwieser, Wolfgang (ed.) - 2008 - 2., überarb. Aufl.

Persistent link: https://www.econbiz.de/10003707332

Unternehmenskauf nach IFRS und HGB : Purchase Price Allocation, Goodwill und Impairment-Test

Ballwieser, Wolfgang (ed.); Beyer, Sven (ed.); … - 2014 - 3., überarbeitete Auflage

Persistent link: https://www.econbiz.de/10014007279

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

The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements : some experimental evidence

Hellman, Niclas; Andersson, Patric; Fröberg, Emelie - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 113-157

Persistent link: https://www.econbiz.de/10011563674

A Risk Assessment of Intangible Asset Valuation : The Post-Hoc Association Between Goodwill Impairments and Risk Hazards in Mergers and Acquisitions

Lohrey, Peter - 2017

We tested whether the change from SFAS 141 to SFAS 141r/ASC 805 had any effect on restatements due to goodwill ….5 times. Board of Director and Audit Committee involvement in the goodwill impairment decision reduced the likelihood of a … restatement occurring. Service industry companies were 3.2 times more likely to restate their assets due to goodwill impairment …

Persistent link: https://www.econbiz.de/10012945076