Add to ORKGThe objective of IAS 36 is to guide a company on how to apply procedures to ensure that its assets are carried at no more than their recoverable amount. The standard IAS 36 is however obscure and full of gaps to be filled with assumptions made by the CFO. Considering the obscurity of IAS 36, the audit of goodwill impairment tests and possible write downs can have different outcomes depending on the relationship between the auditor and CFO. This paper contributes to the literature by investigating how the auditor-CFO relationship influences the audit of goodwill impairment tests and possible write downs. The primary data consist of eight semi-structured interviews with four auditor-CFO pairs, in four Swedish listed companies. The auditor- CF...
Adopting a survey approach, our study examines how firms implement impairment test of goodwill. We f...
The IAS 36 standard has provided flexible guidelines for goodwill accounting under IFRS. As a result...
Background: The question on how to account for goodwill has long been a subject that causes big deba...
In 2005, international accounting standards changed the treatment of goodwill, by replacingannual am...
In 2005, international accounting standards changed the treatment of goodwill, by replacingannual am...
In 2005, international accounting standards changed the treatment of goodwill, by replacingannual am...
In 2005, international accounting standards changed the treatment of goodwill, by replacingannual am...
This dissertation addresses the goodwill impairment test under IFRS, which prescribes that goodwill ...
This dissertation addresses the goodwill impairment test under IFRS, which prescribes that goodwill ...
Given the ongoing controversy around the accounting treatment of goodwill and the search by the Inte...
Given the ongoing controversy around the accounting treatment of goodwill and the search by the Inte...
Given the ongoing controversy around the accounting treatment of goodwill and the search by the Inte...
Since year 2005 all Nordic companies on a regulated stock market needs to present their accounts acc...
Since year 2005 all Nordic companies on a regulated stock market needs to present their accounts acc...
Since year 2005 all Nordic companies on a regulated stock market needs to present their accounts acc...
Adopting a survey approach, our study examines how firms implement impairment test of goodwill. We f...
The IAS 36 standard has provided flexible guidelines for goodwill accounting under IFRS. As a result...
Background: The question on how to account for goodwill has long been a subject that causes big deba...
In 2005, international accounting standards changed the treatment of goodwill, by replacingannual am...
In 2005, international accounting standards changed the treatment of goodwill, by replacingannual am...
In 2005, international accounting standards changed the treatment of goodwill, by replacingannual am...
In 2005, international accounting standards changed the treatment of goodwill, by replacingannual am...
This dissertation addresses the goodwill impairment test under IFRS, which prescribes that goodwill ...
This dissertation addresses the goodwill impairment test under IFRS, which prescribes that goodwill ...
Given the ongoing controversy around the accounting treatment of goodwill and the search by the Inte...
Given the ongoing controversy around the accounting treatment of goodwill and the search by the Inte...
Given the ongoing controversy around the accounting treatment of goodwill and the search by the Inte...
Since year 2005 all Nordic companies on a regulated stock market needs to present their accounts acc...
Since year 2005 all Nordic companies on a regulated stock market needs to present their accounts acc...
Since year 2005 all Nordic companies on a regulated stock market needs to present their accounts acc...
Adopting a survey approach, our study examines how firms implement impairment test of goodwill. We f...
The IAS 36 standard has provided flexible guidelines for goodwill accounting under IFRS. As a result...
Background: The question on how to account for goodwill has long been a subject that causes big deba...