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 …

(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards …

and its impairment. IFRS 3 (Revised) Business Combinations will create significant changes in accounting for goodwill, and … the major challenge concerns the goodwill. Is it an asset' How can it be measured' Which are the implications on fair … image of financial position and performances' Therefore, the accounting treatment of goodwill involves applying professional …

This study is the first to analyze the value relevance of goodwill impairment losses (GIL) in an international context … introduces a new explanation for heterogeneity in value relevance of goodwill impairments, and adds to research on the effects of …

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 …

The nature of “goodwill” for tax purposes was an important issue in Australia long before the adoption of the … Commonwealth income tax, with the relationship between goodwill and sales of business premises a central issue in colonial stamp … as a result of a provision in the first Commonwealth income tax law that allowed depreciation of goodwill associated with …

(IFRS 3). The purpose of this study is to examine the association between purchased goodwill and market value of the firm by …The treatment of goodwill, whether to capitalise or expense in the year of acquisition, has been a topic of debate over … purchased goodwill and amortise it through periodic charges to the profit and loss account rather than expense in the year of …

agenda to evaluate potential alternatives for measurement of goodwill. Motivated by the FASB's consideration of a change in … goodwill accounting, I examine the impact of SFAS 142 on the usefulness of goodwill write-offs and goodwill balances. I find … that goodwill write-offs and goodwill balances are more strongly associated with stock returns and stock prices …

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 …