Determinnats of mandatory goodwill disclosure : the case of impairment testing in Germany
Laurent Lazar and Patrick Velte
| Year of publication: |
2018
|
|---|---|
| Authors: | Lazar, Laurent ; Velte, Patrick |
| Published in: |
International journal of managerial and financial accounting. - Olney, Bucks. : Inderscience Publ., ISSN 1753-6715, ZDB-ID 2458817-9. - Vol. 10.2018, 4, p. 301-330
|
| Subject: | impairment only approach | IOA | International Accounting Standard 36 | IAS 36 | disclosure quality | goodwill | Germany | IFRS | Deutschland | Geschäftswert | Goodwill | Unternehmenspublizität | Corporate disclosure | Bilanzielle Bewertung | Accounting valuation | Bilanzierungsgrundsätze | Accounting standards | Auskunftspflicht | Disclosure regulation | Fair-Value-Bilanzierung | Fair value accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011983798