Purpose – This paper aims to provide evidence relating to the potential for and extent of opportunistic exercise of discretion by large Australian and New Zealand reporting entities undertaking goodwill impairment testing pursuant to the International Financial Reporting Standards (IFRS)...

Purpose – The purpose of this paper is to report the findings of a study designed to understand the extent of compliance with the goodwill accounting and reporting disclosure requirements under AASB 136 among a sample of goodwill intensive Australian firms over the first two years of their...

Purpose – The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to provide evidence of the extent of compliance with respect to the disclosure requirements of international financial reporting standards (IFRS). Design/methodology/approach –...

The adoption of A-IFRS has resulted in the introduction of fundamental changes to the Australian accounting and 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...

Corporate governance deals with the legal and organizational structures that determine the way that a corporation is managed and how power is exercised within the corporate entity. Although corporate structures have been around for some time, there are few examples of corporations that have...

The purpose of this paper is to provide evidence relating to the potential for and extent of opportunistic exercise of discretion by large Australian and New Zealand reporting entities undertaking goodwill impairment testing pursuant to the IFRS framework. The research question is addressed...

List of tables -- List of figures -- Acknowledgements -- Notes on contributors -- Chapter overview -- Strategic perspectives -- An overview of the business history of the international mining industry / Simon Mollan and David Kelsey -- The role of mining in the australian economy / Nigel Garrow...