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Anglický jazyk
Goodwill Impairment Testing In Australia
Autor: Nigel Finch
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... Viac o knihe
Na objednávku
70.29 €
bežná cena: 78.10 €
O knihe
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.
- Vydavateľstvo: Scholars' Press
- Rok vydania: 2015
- Formát: Paperback
- Rozmer: 220 x 150 mm
- Jazyk: Anglický jazyk
- ISBN: 9783639767933
