Framing accounting for goodwill: Intractable controversies between users and standard setters-Reference-Cited by-同舟云学术

Framing accounting for goodwill: Intractable controversies between users and standard setters

Published:2021-09 Issue: Volume: Page:102357
ISSN:1045-2354
Container-title:Critical Perspectives on Accounting
language:en
Short-container-title:Critical Perspectives on Accounting

Author:

Durocher Sylvain^ORCID,Georgiou Omiros

Publisher

Elsevier BV

Subject

Information Systems and Management,Sociology and Political Science,Finance,Accounting

Reference123 articles.

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4. Auditing goodwill in the post-amortization era: Challenges for auditors;Ayres;Contemporary Accounting Research,2019

5. Goodwill under IFRS: Relevance and disclosures in an unfavorable environment;Baboukardos;Accounting Forum,2014

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1. The politics of prudence in accounting standards;Accounting, Organizations and Society;2024-12

2. A review of research performed on the approach to the subsequent measurement of goodwill;Journal of Economic and Financial Sciences;2024-05-03

3. Measurement of Non-controlling Interests and Goodwill Impairment: Evidence from the German Market;Springer Proceedings in Business and Economics;2024

4. Maintaining and extending hegemony: The politics of accounting standard setting;Critical Perspectives on Accounting;2023-12

5. The goodwill impairment test under IFRS: Objective, effectiveness and alternative approaches;Journal of International Accounting, Auditing and Taxation;2023-09