is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian …This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …

. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards … audit and, especially, non-audit fees. Our sample comprises Finnish listed firms that adopted IFRS for the first-time. The … standards (FAS) and IFRS anticipating extra audit risk and work at the accounting move. Therefore, it is highly likely that …

focuses on the IFRS applications in 2005 in Turkey. Particularly has dealt with the following research questions: First, what … has been the position statement of the goodwill and the deferred taxes on the financial statements investigated? Second …, what has been the importance of the amounts of the goodwill and the deferred taxes on financial statements investigated? In …

The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and … reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts … to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of …

of subsidiary at the date of acquisition. Current IFRS (IFRS 3, IAS 27 and IFRS 10) are based on economic entity concept …

(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 …

conducted under IFRS. The discretion surrounding rate selection could be used opportunistically to avoid or manage the timing of …

embedded in indigenous GAAP systems now superseded in IFRS adopting jurisdictions. The rules relating to goodwill accounting …The transition to IFRS based reporting has resulted in fundamental departures from many of the long accepted norms … generating units (CGUs), a central technical element of the IFRS impairment testing regime. These have not been subject to …

according to IFRS and US-GAAP. Since economic goodwill is identical to the present value of future residual income, we examine … information required by IFRS and US-GAAP to evaluate a firms' goodwill can be used to design a performance measurement system …Purpose - This paper outlines the link between value creation, performance measurement and goodwill accounting …

There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment … approach in accounting. The influence of goodwill impairments on a firm's financial position and profitability give reason to … information risks of goodwill impairments and express their concerns about financial reporting quality in their audit opinions …