Article2006

Managing impairment of goodwill

Arumugam Seetharaman · Sreenivasan Jayashree · Raju Sudha · Tey Ya Yee

45 citations0/0 files storedJournal of Intellectual Capital

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and Valuation Research

Abstract

Purpose – The purpose of this paper is to highlight the salient features of the new accounting standards on impairment of goodwill and their practical applications.

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2003Accounting for Goodwill: Are We Better Off?

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2009Acquisitions reveal the hidden intellectual capital of pharmaceutical companies 2016Determinants of Goodwill Impairment Loss Recognition 2014An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital 2016The Recognition of Goodwill and Other Intangible Assets in Business Combinations – The Portuguese Case 2008Accounting Treatment of Goodwill in IFRS and US GAAP 2015Real options, enforcement of goodwill/intangibles rules, and associated behavioural issues 2015The value-relevance of goodwill reported under IFRS 3 versus IAS 22 2011Conflicting conceptualizations of human resource accounting

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