by IFRS on the impairment of goodwill. An empirical approach consisted of analysing consolidated financial statements of …This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash generating unit …

goodwill impairment process under the new requirements of FRS 36. This study investigates the compliance level and disclosure … out of 20 (90%) firms in Singapore failed to comply with the most basic elements of the FRS 36 pertaining to goodwill … impairment testing especially in allocating goodwill into the CGUs and key assumptions used in determining the recoverable amount …

on mandatory disclosures on goodwill impairment testing reveals low compliance among European firms. In this paper, we …

transition to IFRS, in particular those whose reporting regimes portray similar features …

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 …