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The Side-Effects of the Implementation of IFRS Goodwill Impairment: A Comparative Analysis of Goodwill Impairment Losses Reported by the Largest Listed comapnies in the UK during 2006-2008 - Couverture souple

Alshehabi, Ahmad

 
9783844319323: The Side-Effects of the Implementation of IFRS Goodwill Impairment: A Comparative Analysis of Goodwill Impairment Losses Reported by the Largest Listed comapnies in the UK during 2006-2008
Couverture souple
ISBN 10 : 3844319328 ISBN 13 : 9783844319323
Editeur : LAP LAMBERT Academic Publishing, 2011

Synopsis

This study examines the effects of IFRS 3 ?Business Combinations? on goodwill impairment losses reported by a sample of 52 firms, drawn from the largest UK firms listed on the main market of the London Stock Exchange during the period 2006-2008. The sample was identified as a result of certain criteria. The majority of the sample firms met the threshold of significant goodwill (greater than or equal to 10% of total assets) indicating that goodwill as an asset representing a material component of the reported asset portfolio for the research sample. The study investigates whether the current accounting treatment for goodwill has contributed to greater uniformity in accounting for goodwill and its impairment, and consequently enabled comparison to be made across industries and through time. The study lends support to the international accounting standard-setters' decision to question the usefulness of the current accounting treatment of goodwill under IFRS.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

This study examines the effects of IFRS 3 ?Business Combinations? on goodwill impairment losses reported by a sample of 52 firms, drawn from the largest UK firms listed on the main market of the London Stock Exchange during the period 2006-2008. The sample was identified as a result of certain criteria. The majority of the sample firms met the threshold of significant goodwill (greater than or equal to 10% of total assets) indicating that goodwill as an asset representing a material component of the reported asset portfolio for the research sample. The study investigates whether the current accounting treatment for goodwill has contributed to greater uniformity in accounting for goodwill and its impairment, and consequently enabled comparison to be made across industries and through time. The study lends support to the international accounting standard-setters' decision to question the usefulness of the current accounting treatment of goodwill under IFRS.

Biographie de l'auteur

Ahmad Alshehabi is an assistant lecturer in International Accounting at Damascus University, Syria. He has a Master?s degree in International Accounting and Finance from Liverpool John Moores University, England. Mr. Alshehabi is currently a PhD researcher at the Birmingham Business School, University of Birmingham, England.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2011
Langue
anglais
ISBN 10 
3844319328
ISBN 13 
9783844319323
Reliure
Broché
Nombre de pages
76
Coordonnées du fabricant
non disponible
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