Measurement of Non-controlling Interests and Goodwill Impairment: Evidence from the German Market
Author:
Publisher
Springer Nature Switzerland
Link
https://link.springer.com/content/pdf/10.1007/978-3-031-62998-3_14
Reference11 articles.
1. Baboukardos, D., & Rimmel, G. (2014). Goodwill under IFRS: Relevance and disclosures in an unfavourable environment. Accounting Forum, 38(1), 1–17.
2. Bloom, M. (2009). Accounting for goodwill. Abacus, 45(3), 379–389.
3. Durocher, S., & Georgiou, O. (2022). Framing accounting for goodwill: Intractable controversies between users and standard setters. Critical Perspectives on Accounting, 89, 102357.
4. Gu, F., & Lev, B. (2011). Overpriced shares, ill-advised acquisitions, and goodwill impairment. The Accounting Review, 86(6), 1995–2022.
5. Johansson, S. E., Hjelström, T., & Hellman, N. (2016). Accounting for goodwill under IFRS: A critical analysis. Journal of International Accounting, Auditing and Taxation, 27, 13–25.
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