Goodwill impairment and future cash flows under Japanese GAAP and IFRS / Shu Inoue
This study investigated whether the difference in the predictive value of goodwill (GW) impairment for future cash flows is caused by the discrepancies between recognition and GW amortization under the Generally Accepted Accounting Principles in Japan (J-GAAP) and the International Financial Reporti...
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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam
2024
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/103376/2/103376.pdf https://ir.uitm.edu.my/id/eprint/103376/ |
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| Institution: | Universiti Teknologi Mara |
| Language: | English |