Goodwill Impairment Testing Under IFRS - A False Impossible Shore?
Author:
Publisher
Elsevier BV
Reference43 articles.
1. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments;A Beatty;Journal of Accounting Research,2006
2. Unaccountable Accounting: Games Accountants Play
3. Early Impressions of Australia's Brave New World of Goodwill Impairment
Cited by 18 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. IFRS Compliance in the Year of the Pig: Hong Kong Impairment Testing;Journal of Economics and Development;2014-04-15
2. Comparison of Discount Rates Disclosure Analysis in Goodwill Impairment Testing among Singapore Listed Firms;Journal of Economics and Development;2013-04-15
3. The Impacts of IFRS Adoption on Key Financial Ratios in UK Market - Over FTSE 100 Firms Through 2003-2007 Years;SSRN Electronic Journal;2013
4. Earnings Management and Goodwill Accounting: Implications on Dividend Policy in Italian Listed Companies;SSRN Electronic Journal;2012
5. The Value of Human Capital Expenditure: Tracing Its Relevance, Reliability and Diminishing Marginal Return;SSRN Electronic Journal;2012
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3