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General conception accounting for legal merger

Vomáčková, Hana - In: Český finanční a účetní časopis 2006 (2006) 2, pp. 95-115

The consensus in the merges idea conceptions is necessary to increase fairness (trustiness) and comparability of accounting information about business combinations. In the first case of merging independent companies and their accounting entities we can suppose, that the basic idea of merge is...

Persistent link: https://www.econbiz.de/10011194929

Understanding the evolution of SFAS 141 and 142 : an analysis of comment letters

Anantharaman, Divya - In: Research in accounting regulation 27 (2015) 2, pp. 99-110

Persistent link: https://www.econbiz.de/10011438653

Accounting for goodwill under IFRS : a critical analysis

Johansson, Sven-Erik; Hjelström, Tomas; Hellman, Niclas - In: Journal of international accounting auditing & taxation 27 (2016), pp. 13-25

Persistent link: https://www.econbiz.de/10011624457

Economic effects of goodwill accounting practices : systematic amortisation versus impairment test

Cavero Rubio, José Antonio; Amorós Martínez, Araceli; … - In: Spanish journal of finance & accounting : the official … 50 (2021) 2, pp. 224-245

Persistent link: https://www.econbiz.de/10012549232

Changes in IFRS 3 accounting for business combinations : a feedback and effects analysis

Masadeh, Walid; Mansour, Ebrahim; Al Salamat, Wasfi A. - In: Global journal of business research : GJBR 11 (2017) 1, pp. 61-70

Persistent link: https://www.econbiz.de/10011697921

Empirical goodwill research : insights, issues, and implications for standard setting and future research

Amel-Zadeh, Amir; Glaum, Martin; Sellhorn, Thorsten - In: The European accounting review 32 (2023) 2, pp. 415-446

Persistent link: https://www.econbiz.de/10014299281

How Do Firms Implement Impairment Tests of Goodwill?

PETERSEN, CHRISTIAN; PLENBORG, THOMAS - In: Abacus 46 (2010) 4, pp. 419-446

completed questionnaires representing 73% of the firms on the Copenhagen Stock Exchange that recognize goodwill on the balance …

Persistent link: https://www.econbiz.de/10008740355

What Determines Goodwill Impairment?

Verriest, A.; Gaeremynck, A. - In: Competition and Regulation in Network Industries LIV (2009) 2, pp. 106-129

This study investigates determinants of goodwill impairment decisions and their disclosure quality. Under IAS36 … goodwill is subject to an annual impairment test in which the carrying amount of goodwill is not allowed to exceed the … engage in goodwill impairment or not, and thus determine financial reporting quality. We construct a sample of firms that …

Persistent link: https://www.econbiz.de/10010569266

What Determines Goodwill Impairment?

Verriest, A.; Gaeremynck, A. - In: Review of Business and Economic Literature LIV (2009) 2, pp. 106-129

Persistent link: https://www.econbiz.de/10010570273

Quality of disclosed information with emphasis on goodwill impairment

Boučková, Markéta - In: European Financial and Accounting Journal 11 (2016) 2, pp. 37-52

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 … disclosure requirements of goodwill impairment has shown generally low level of compliance within the selected companies. The …

Persistent link: https://www.econbiz.de/10011937447