to IFRS and US-GAAP. Since economic goodwill is identical to thepresent value of future residual income, we examine the … question of how accounting informationgathered for impairment testing of goodwill according to IAS 36 and FAS 142 can be used …-GAAP to evaluate a firms’goodwill can be used to design a performance measurement system which provides informationabout both …

business combinations. One of the major changes is theabolishment of goodwill-amortization, which has been replaced by an … information content of goodwill accounting. This paper investigates into theinformation content of such an impairment from the …