The Recognition of Goodwill and Other Intangible Assets in Business Combinations - The Portuguese Case
Author:
Affiliation:
1. Institute of Higher Learning in Accounting and Administration; University of Aveiro
2. Faculty of Economics; University of Coimbra
3. Department of Economics, Management and Industrial Engineering; University of Aveiro
Publisher
Wiley
Subject
Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/auar.12073/fullpdf
Reference65 articles.
1. Accounting Discretion in Goodwill Impairments: UK Evidence;AbuGhazaleh;Journal of International Financial Management & Accounting,2011
2. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments;Beatty;Journal of Accounting Research,2006
3. IFRS: Italian Experience on Impairment Test of Goodwill;Biancone;International Journal of Advances in Management Science,2012
4. Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing;Carlin;Australian Accounting Review,2009
5. Commentary: Some Further Evidence on Discount Rate Selection in the Context of Goodwill Impairment Testing;Carlin;Australian Accounting Review,2010a
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