postmodernist perspective. Thus, we aim to understand hyperreality and reality in accounting from the perspective of Baudrillarian … simulation era of today’s world, accounting, just like all other areas of knowledge, faces a crisis of representation. Goodwill … is a hidden value that accounting standards define as the value of future economic benefit (internal goodwill) and the …

postmodernist perspective. Thus, we aim to understand hyperreality and reality in accounting from the perspective of Baudrillarian … simulation era of today's world, accounting, just like all other areas of knowledge, faces a crisis of representation. Goodwill … is a hidden value that accounting standards define as the value of future economic benefit (internal goodwill) and the …

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 …In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for …

image of financial position and performances' Therefore, the accounting treatment of goodwill involves applying professional … 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 …