Könyv Goodwill Impairment Testing In Australia Finch Nigel

Goodwill Impairment Testing In Australia

Szerző: Finch Nigel
Nyelv: Angol
Kötés: Puha kötésű
Kiadó: Scholars' Press
Elérhetőség: Beszállítói készleten
Küldés 8-11 napon belül
25 326 Ft
This book examines the compliance with goodwill impairment disclosures required under International...

Információk a könyvről

Szerző
Nyelv
Angol
Kötés
Könyv - Puha kötésű
Kiadva
2015
oldal
304
EAN
9783639767933
ISBN
3639767934
Enbook ID
09538560
Súly
449
Méretek
152 x 229 x 17

Teljes leírás

This book examines the compliance with goodwill impairment disclosures required under International Financial Reporting Standards (IFRS) by companies listed on the Australian Securities Exchange (ASX). This book provides the first systematic evidence, across a large sample of Australian firms, regarding the compliance quality of goodwill impairment testing under IFRS. The results of this book unveil a considerable degree of non-compliance across many of the critical technical areas of this highly-complex accounting and reporting regime. This work provides empirical evidence to inform the debate regarding the controversy over goodwill accounting treatments and the effectiveness of the impairment testing approach as required under the current accounting standard. Finally, these findings also add to the growing concern regarding the lack of appropriate regulatory supervision in the Australian capital market.

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