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Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts

André, Paul; Dionysiou, Dionysia; Tsalavoutas, Ioannis - In: Applied economics 50 (2018) 7, pp. 707-725

Persistent link: https://www.econbiz.de/10011847155

Accounting for goodwill and other intangible assets

Black, Ervin, L.; Zyla, Mark L. - 2018

in the Acquiree -- 5. Recognizing and Measuring Goodwill or a Gain from a Bargain Purchase -- Chapter 2 Initial … Example -- D. Valuing Acquired Goodwill -- Chapter 3 Amortizing Intangible Assets -- A. Determining the Estimated Useful Life …

Persistent link: https://www.econbiz.de/10011924187

Reviewing IFRS goodwill accounting research : implementation effects and cross-country differences

D'Arcy, Anne; Tarca, Ann - In: The international journal of accounting : TIJA 53 (2018) 3, pp. 203-226

Persistent link: https://www.econbiz.de/10011931070

The impact of intangibles on firms' financial and market performance: UK evidence

Tahat, Yasean A.; Ahmed, Ahmed H.; Alhadab, Mohammad - In: Review of quantitative finance and accounting 50 (2018) 4, pp. 1147-1168

Persistent link: https://www.econbiz.de/10011979364

Changes in the value relevance of goodwill accounting following the adoption of IFRS 3

Hamberg, Mattias; Beisland, Leif Atle - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 59-73

Persistent link: https://www.econbiz.de/10010439625

Valorisation et reporting du goodwill : enjeux théoriques et empiriques

Paugam, Luc - Université Paris-Dauphine (Paris IX) - 2011

The goodwill is, by nature, complex since this notion encompasses two realities: the first is an economic concept – the … disaggregating the accounting goodwill between overpayment, internally generated goodwill (IGG) and external synergies. Our … contribution relates to both the valuation of economic goodwill and the analysis of accounting goodwill. With regard to the first …

Persistent link: https://www.econbiz.de/10010861640

НАПРАВЛЕНИЯ УСОВЕРШЕНСТВОВАНИЯ УЧЕТА НЕМАТЕРИАЛЬНЫХ АКТИВОВ ПРЕДПРИЯТИЙ

БУЛГАКОВА Ю.В. - In: ВІСНИК ЕКОНОМІКИ ТРАНСПОРТУ І … (2014) 3, pp. 152-155

В статье проанализированы особенности учета нематериальных активов (НМА) предприятий в соответствии с национальными и международными стандартами...

Persistent link: https://www.econbiz.de/10011214738

Fair value accounting: virtues and vices

Singh, J.P.; Uzma, Shigufta Hena - In: International Journal of Managerial and Financial Accounting 3 (2011) 2, pp. 113-126

The radical changes in 'business processes' as well as 'corporate strategies' have mandated the acknowledgement of the immense role of intangibles to corporate bottom lines. Besides, there has been an exponential growth in the spectrum of tradeable financial products. As a consequence, the need...

Persistent link: https://www.econbiz.de/10009352413

Do IFRS provide better information about intangibles in Europe?

Sahut, Jean-Michel; Boulerne, Sandrine; Teulon, Frédéric - In: Review of Accounting and Finance 10 (2011) August, pp. 267-290

returns. European investors, however, consider the financial information conveyed by capitalized goodwill to be less relevant … goodwill, with the exception of Italian and Finnish investors. Originality/value – The paper adds to the existing literature on … IFRS by documenting the association between the market value of European listed firms and the book value of their goodwill …

Persistent link: https://www.econbiz.de/10009367093

РАЗВИТИЕ КОНЦЕПТУАЛЬНЫХ ПОДХОДОВ К ИЗМЕРЕНИЮ ГУДВИЛЛ С ИСТОРИЧЕСКОЙ ПЕРСПЕКТИВЫ. ЧАСТЬ 1

КУЗУБОВ С.А. - In: Корпоративные финансы Journal of … (2014) 3, pp. 94-104

Данная статья представляет собой первую часть исторического обзора возникновения и развития концептуальных подходов к измерению гудвилл в периоды с конца IX в....

Persistent link: https://www.econbiz.de/10011229804