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Accounting for goodwill: The transition from amortisation to impairment – an impact assessment

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References

2004The Amount and Timing of Goodwill Write-Offs and Revaluations: Evidence from U.S. and U.K. Firms58 cited
1998Separating the brand asset from the goodwill asset19 cited

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2015The value-relevance of goodwill reported under IFRS 3 versus IAS 2216 cited

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