The timing of goodwill write-off: cases of initial overpayment

• Main Authors: Abdul Majid, Jamaliah, Abu Bakar, Robiah, Lode, Nor Asma
• Format: Article
• Language: English
• Published: Canadian Center of Science and Education (CCSE) 2016
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/27380/1/IBR%209%2011%202016%2065%2069.pdf; http://repo.uum.edu.my/27380/; http://www.ccsenet.org/journal/index.php/ibr/article/view/63227
• Institution: Universiti Utara Malaysia

This paper explores types of accounting choice related to reporting goodwill impairment losses, if any, exercised by Malaysian listed firms after an implementation of IFRS 3. The study is carried out through an in-depth analysis of annual reports for fifteen firms over a number of years. The fifteen...