Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Goodwill Impairment Testing In Australia

Goodwill Impairment Testing In Australia

Finch Nigel

Paperback

Business General

ISBN10: 3639767934
ISBN13: 9783639767933
Publisher: Blues Kids Of Amer
Published: Sep 3 2015
Pages: 304
Weight: 0.99
Height: 0.68 Width: 6.00 Depth: 9.00
Language: English
This book examines the compliance with goodwill impairment disclosures required under International Financial Reporting Standards (IFRS) by companies listed on the Australian Securities Exchange (ASX). This book provides the first systematic evidence, across a large sample of Australian firms, regarding the compliance quality of goodwill impairment testing under IFRS. The results of this book unveil a considerable degree of non-compliance across many of the critical technical areas of this highly-complex accounting and reporting regime. This work provides empirical evidence to inform the debate regarding the controversy over goodwill accounting treatments and the effectiveness of the impairment testing approach as required under the current accounting standard. Finally, these findings also add to the growing concern regarding the lack of appropriate regulatory supervision in the Australian capital market.

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