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Resisting compliance with IFRS goodwill accounting and reporting disclosures
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 IFRS adoption. Design/methodology/approach – Examining the goodwill reporting practices adopted by…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Journal of Accounting & Organizational Change Vol. 6 No. 2, 2010 pp. 260-28
- Judul Seri
- Journal of Accounting & Organizational Change
- No. Panggil
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FRS36 and post-transition compliance quality among Singapore firms
Purpose – The purpose of this paper is to contemplate the degree to which Singaporean firms comply with the highly technical disclosure requirements required under International Accounting Standards (IAS) IAS 36 specific to goodwill impairment testing. Design/methodology/approach – The adoption of IAS in Singapore from 1 July 2004 introduced a highly technical standard (financial report…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Asian Review of Accounting Vol. 18 No. 3, 2010 pp. 221-244
- Judul Seri
- Asian Review of Accounting
- No. Panggil
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