Carlin, Tyrone M.; Finch, Nigel - In: Pacific Accounting Review 23 (2011) 3, pp. 368-392
Purpose – The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to … emphasis on note‐form disclosures in the audited financial accounts of 200 goodwill‐intensive firms listed on the Australian … requirements of the IFRS goodwill impairment testing regime on the part of large listed Australian firms. Insight is gained into …