Search Results - subject:"impairment of goodwill"

We have the responsibility to make sure that investors understand what is going on in a company : interview with Hans Hoogervorst, Chairman of the IASB

Hoogervorst, Hans; Teitler-Feinberg, Evelyn - In: IRZ : Zeitschrift für internationale Rechnungslegung 10 (2015) 4, pp. 133-134

Persistent link: https://www.econbiz.de/10010513954

Accounting Treatment of Goodwill in IFRS and US GAAP

Mateja, Jerman; Massimo, Manzin - In: Organizacija 41 (2008) 6, pp. 218-225

The article presents an overview of the new accounting treatment of goodwill regarding International Financial Reporting Standards and American Generally Accepted Accounting Principles. Goodwill acquired through a business combination is no longer amortized but tested for impairment. Despite the...

Persistent link: https://www.econbiz.de/10010534559

Accounting Treatment of Goodwill in IFRS and US GAAP

Mateja, Jerman; Massimo, Manzin - In: Organizacija 41 (2008) 6, pp. 218-225

Persistent link: https://www.econbiz.de/10010641306