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 …

This study presents some evidence of discount rate selection on goodwill impairment testing under the new requirements … firms for the goodwill impairment testing with independently generated estimates of firm specific risk adjusted discount … employed the value in use method in goodwill impairment testing and defined only a single discount rate in 2007, 2006 and 2005 …

The goodwill impairment disclosure literature examines the association between firm-and country-level factors and the … disclosure of estimates and judgments used in the goodwill impairment test under International Accounting Standard 36. Although …

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 accounting treatment of purchased goodwill under IFRS has been severely criticized due to the extensive use of fair … market valuation implications of goodwill in a country outside the Anglo-Saxon accounting paradigm, where the application of … fair value accounting has been seen as more problematic. The results indicate that, in the case of purchased goodwill, fair …

Simulation der Auswirkungen der neuen Leasingregeln des IFRS 16 auf Abschlüsse zum 31.12.2018. Die dritte Arbeit zeigt auf, wie … overview over goodwill in DAX30 financial statements on 31.12.2018 andpoints out implications in case of goodwill impairments …. The second one simulates impacts of new leasing standard IFRS 16 on financial accounts on 31.12.2018. The third paper …