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 …

An accounting standard for goodwill, AASB 136 Impairment of Assets was implemented in
Australia in 2005. However, several issues of compliance with the Standard were noted in …

This study sets out to offer proof of several important questions relating to the quality of
information disclosed on goodwill impairment process under the new requirements of FRS …

The adoption of IFRS in Malaysia has not changed all aspects of financial accounting and
reporting. However, in regards to goodwill, the new accounting treatment represents one of …

This thesis is submitted in fulfilment of the degree of PhD at Macquarie Graduate School of
Management, Macquarie University. It is wholly my own work, except when general and …

Este estudo tem por objetivo examinar o poder preditivo de determinados accruals
discricionários quando observado o reconhecimento de perdas por impairment do ativo de …

While the adoption of IFRS did not visit radical change upon all aspects of the financial
accounting and reporting apparatus, this was not in the case of goodwill accounting and …

Malaysian Financial Reporting Standard (FRS) No. 136, Impairment of Assets, was issued in
2005. The standard requires public listed companies to report their non-current assets at no …

Nghiên cứu này cung cấp các bằng chứng về việc lựa chọn tỷ lệ chiết khấu về kiểm tra giảm
giá trị của Lợi thế thương mại (LTTM) theo Chuẩn mực kế toán số 36 (FRS 36), giảm giá trị …

Audit quality is defined as probability that financial statements are free from material
misstatements. The existence of a positive relationship between audit firm size and audit …