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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Bibliographic Details
Main Author: Shu, Inoue
Format: Article
Language:English
Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2024
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