Is a reported goodwill impairment loss really a goodwill impairment loss? : a financial reporting case on evaluating the efficacy of authoritative guidance
Casey J. McNellis, Walter R. Teets
| Year of publication: |
2019
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|---|---|
| Authors: | McNellis, Casey J. ; Teets, Walter R. |
| Published in: |
Issues in accounting education. - Sarasota, Fla. : Assoc., ISSN 0739-3172, ZDB-ID 626013-5. - Vol. 34.2019, 3, p. 59-69
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| Subject: | accounting theory | professional accounting research | goodwill impairment | Geschäftswert | Goodwill | IFRS | Rechnungswesen | Accounting | Bilanzielle Bewertung | Accounting valuation | Verlust | Loss | Bilanzrecht | Accounting law | Bilanztheorie | Accounting theory |