Zero goodwill impairment: sustainable firms’ performances or non-impairment of goodwill?

• المؤلف الرئيسي: Abdul Majid, Jamaliah
• التنسيق: مقال
• اللغة: English
• منشور في: 2018
• الموضوعات: HF5601 Accounting
• الوصول للمادة أونلاين: http://repo.uum.edu.my/26603/1/RP%205%2018%203%202018%2075%2088.pdf; http://repo.uum.edu.my/26603/; https://revistapublicando.org/revista/index.php/crv/issue/archive

This paper examines the motives for reporting zero goodwill impairment after an implementation of IFRS 3 Business Combinations, which requires firms to rely on an impairment-only approach in accounting for their acquired goodwill. The investigation of the firms’ motives focused on listed firms in M...