Carlin, Tyrone M.; Finch, Nigel; Ford, Guy - 2007
reporting regime for goodwill. The impairment testing led approach to goodwill reporting required under A-IFRS results in a … materially different approach to goodwill valuation for balance sheet purposes and to the nature and timing of the influence of … goodwill as an asset class on the determination of periodic profit. Arguably, the transition to A-IFRS goodwill accounting and …