Goodwill Impairment Testing In Australia - Couverture souple

Finch, Nigel

Couverture souple

ISBN 10 : 3639767934 ISBN 13 : 9783639767933

Editeur : Scholars' Press, 2015

Synopsis

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.

Détails de l'édition

• Éditeur: Scholars' Press
• Date d'édition: 2015
• Langue: anglais
• ISBN 10: 3639767934
• ISBN 13: 9783639767933
• Reliure: Broché
• Nombre de pages: 304
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible