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~isPartOf:"South African journal of accounting research"
~subject:"Accounting policy"
~subject:"Firm valuation"
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Accounting policy
Firm valuation
Geschäftswert
3
Goodwill
3
IFRS
2
IFRS 3
2
South Africa
2
Südafrika
2
Unternehmensbewertung
2
Accounting standards
1
Accounting valuation
1
Auskunftspflicht
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Bilanzielle Bewertung
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Bilanzierungsgrundsätze
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Bilanzpolitik
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Corporate disclosure
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Disclosure regulation
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Discounting
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Diskontierung
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IAS 22
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IAS 36
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Unternehmenspublizität
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Value-Relevance
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cash-generating units (CGUs)
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discount rates
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goodwill impairment disclosure
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goodwill impairment disclosure compliance
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reasons for goodwill impairments
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recoverable amount
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terminal growth rates
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value in use (VIU)
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Brümmer, L. M.
1
Day, Charles
1
De Villiers, Charl
1
Eloff, Anne-Marie
1
Hall, J. H.
1
Louw, Elmarie
1
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South African journal of accounting research
Corporate finance / Biz
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
4
IRZ : Zeitschrift für internationale Rechnungslegung
4
International journal of economics and finance
4
Journal of international accounting auditing & taxation
4
The journal of applied business research
4
Abacus : a journal of accounting, finance and business studies
3
Accounting horizons : a quarterly publication of the American Accounting Association
3
Accounting in Europe
3
China journal of accounting studies
3
Emerging markets, finance and trade : EMFT
3
International journal of accounting and information management
3
Journal of contemporary accounting & economics
3
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
3
Unternehmenskauf nach IFRS und HGB : Purchase Price Allocation, Goodwill und Impairment-Test
3
Unternehmenskauf nach IFRS und US-GAAP : Purchase Price Allocation, Goodwill und Impairment-Test
3
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
2
China journal of accounting research : CJAR
2
Cogent business & management
2
International journal of accounting, auditing and performance evaluation : IJAAPE
2
Johns Hopkins University studies in historical and political science
2
Journal of business & economics research
2
Journal of business finance & accounting : JBFA
2
PhD series / Copenhagen Business School
2
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
2
Research in accounting regulation
2
The European accounting review
2
The international journal of accounting : TIJA
2
WPg : Kompetenz schafft Vertrauen
2
Working papers / Harvard Business School, Division of Research
2
2019 Canadian Academic Accounting Association (CAAA) Annual Conference
1
Accounting and business research
1
Accounting forum : advancing the interdisciplinary and global connection of accounting research
1
Accounting, Accountability & Performance, 2013
1
Advances in accounting : a research annual
1
American labor (New York, N.Y.)
1
Arbeitspapier / HHL, Leipzig Graduate School of Management
1
Asia-Pacific journal of financial studies
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Compliance with goodwill impairment disclosure and reasons provided by management : evidence from South Africa
Louw, Elmarie
;
Hall, J. H.
;
Brümmer, L. M.
- In:
South African journal of accounting research
38
(
2024
)
2
,
pp. 91-112
Persistent link: https://www.econbiz.de/10014530264
Saved in:
2
Goodwill impairment testing disclosures : South African compliance in 2018
Day, Charles
- In:
South African journal of accounting research
34
(
2020
)
1
,
pp. 45-62
Persistent link: https://www.econbiz.de/10012170305
Saved in:
3
The value-relevance of goodwill reported under IFRS 3 versus IAS 22
Eloff, Anne-Marie
;
De Villiers, Charl
- In:
South African journal of accounting research
29
(
2015
)
1/2
,
pp. 162-176
Persistent link: https://www.econbiz.de/10011688791
Saved in:
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