reporting regime for goodwill. The impairment testing led approach to goodwill reporting required under A-IFRS results in a … goodwill as an asset class on the determination of periodic profit. Arguably, the transition to A-IFRS goodwill accounting and …The adoption of A-IFRS has resulted in the introduction of fundamental changes to the Australian accounting and …

accounting discretion inherent in goodwill impairment decisions under the IFRS. More specifically, we investigate whether, in … Australia, stronger governance strengthens associations between economic factors and goodwill impairment loss but weakens …A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion …

discretion by large Australian and New Zealand reporting entities undertaking goodwill impairment testing pursuant to the IFRS … one of a limited number of empirical studies into the effect of the IFRS goodwill impairment testing regime in practice in … Australia and New Zealand. The paper provides new empirical insights into the operation of the IFRS regime, in particular, the …

under two alternative goodwill accounting approaches in Australia – the dual approach under pre-IFRSs Australian Generally …-only approach for goodwill accounting under International Financial Reporting Standards (IFRSs). Considering these concerns, the … IASB is now reviewing the approach. Motivated by this debate, we examine the association between goodwill and audit fee …