How Do Firms Implement Impairment Tests of Goodwill?
Author:
Publisher
Wiley
Subject
Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1467-6281.2010.00326.x/fullpdf
Reference27 articles.
1. Financial Reporting: Implementing IFRS 3 and IAS 38-Value Judgments’;Anderson;Accountancy,2004
2. The Value Relevance of Voluntary Disclosure in the Annual Report’;Banghøj;Accounting and Finance,2008
3. Bens A. B. W. Heltzer The Information Content and Timeliness of Fair Value Accounting: An Examination of Goodwill Write-offs Before, During and After Implementation of SFAS 142 2004
4. Brealey , R. A. S. C. Myers Principles of Corporate Finance 7th 2003
5. Is Older Goodwill Value Relevant?’;Bugeja;Accounting and Finance,2006
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