Table of contents - Special Issue: Asset impairment
Guest Editors: Tyrone M. Carlin, Nigel Finch
Goodwill, triggering events, and impairment accounting
Eugene E. Comiskey, Charles W. MulfordThe purpose of this paper is to examine the assessment process for goodwill impairment. The paper evaluates compliance with goodwill impairment tests required under the Statement…
Goodwill accounting and performance measurement
Wolfgang Schultze, Andreas WeilerThe purpose of this paper is to outline the link between value creation, performance measurement and goodwill accounting according to the International Financial Reporting…
Evidence on IFRS goodwill impairment testing by Australian and New Zealand firms
Tyrone M. Carlin, Nigel FinchThis paper aims to provide evidence relating to the potential for and extent of opportunistic exercise of discretion by large Australian and New Zealand reporting entities…
The discount rate for discounted cash flow valuations of intangible assets
Marc Schauten, Rudolf Stegink, Gijs de GraaffThe purpose of this paper is to determine the required return of intangible assets for eight different business sectors by means of an empirical study of companies from the US…
Impairment – a commercial perspective
Wayne LonerganThis paper aims to identify conceptual changes in the practical application of asset impairment testing methods as required under IAS (International Accounting Standards) 36.
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson