Carlin, Tyrone M.; Finch, Nigel; Khairi, Khairil Faizal - In: Asian Review of Accounting 18 (2010) September, pp. 221-244
technical disclosure requirements required under International Accounting Standards (IAS) IAS 36 specific to goodwill impairment … improves with the passage of time. This study examines compliance of the largest 168 Singaporean goodwill-intensive firms over … distinctly poor compliance systemically over the three years across many facets of goodwill impairment testing disclosures …