I elaborate upon the foundations of Gecon – Economic Management System – model to propose a new theory on goodwill and … economic value of the new ideas and plans still to be implemented, which seems to be the true nature of goodwill. The non …. According to this view, accounting goodwill is a portion of the intangible wealth of the acquirer, which quickly dissipates …

embedded in indigenous GAAP systems now superseded in IFRS adopting jurisdictions. The rules relating to goodwill accounting …

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 …

discretion by large Australian and New Zealand reporting entities undertaking goodwill impairment testing pursuant to the IFRS … one of a limited number of empirical studies into the effect of the IFRS goodwill impairment testing regime in practice in …

and liabilities assumed with the residual amount recognized as goodwill. This purchase price allocation requires the … opportunistically or efficiently uses the discretion to initially recognize goodwill. Our empirical study is based on hand-collected and … visibility only marginally influence the recognition of goodwill. We find that discretion potentials related to future goodwill …

The treatment of goodwill, whether to capitalise or expense in the year of acquisition, has been a topic of debate over … purchased goodwill and amortise it through periodic charges to the profit and loss account rather than expense in the year of … (IFRS 3). The purpose of this study is to examine the association between purchased goodwill and market value of the firm by …