Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
Year of publication: |
2014
|
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Authors: | Hamberg, Mattias ; Beisland, Leif Atle |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 23.2014, 2, p. 59-73
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Subject: | Financial reporting | Goodwill accounting | Value relevance | IFRS 3 | SFAS 142 | IFRS | Geschäftswert | Goodwill | Bilanzielle Bewertung | Accounting valuation | Bilanzierungsgrundsätze | Accounting standards | Rechnungswesen | Accounting | Bilanzrecht | Accounting law | Jahresabschluss | Financial statement | Unternehmensbewertung | Firm valuation |
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