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 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Erratum enthalten in: Volume 34, No 4, November 2019, Seite 55 |
| Other identifiers: | 10.2308/iace-52460 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012124568