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Disclosure of Goodwill Impairment under AASB 136 from 2005–2010

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  • James Guthrie
  • Tsz Ting Pang

Abstract

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Suggested Citation

  • James Guthrie & Tsz Ting Pang, 2013. "Disclosure of Goodwill Impairment under AASB 136 from 2005–2010," Australian Accounting Review, CPA Australia, vol. 23(3), pages 216-231, September.
    • Handle: RePEc:bla:ausact:v:23:y:2013:i:3:p:216-231
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    File URL: http://hdl.handle.net/10.1111/auar.2013.23.issue-3
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    Citations

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    Cited by:

    1. Ionel Jianu & Carmen Ţurlea & Ionela Guşatu, 2015. "The Reporting and Sustainable Business Marketing," Sustainability, MDPI, vol. 8(1), pages 1-12, December.
    2. Tadeusz Dudycz & Jadwiga Praźników, 2020. "Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review," Sustainability, MDPI, vol. 12(4), pages 1-24, February.
    3. Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa, 2020. "Compliance with IFRS mandatory disclosure requirements: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    4. repec:eeb:15v1n2:v:1:y:2015:i:2:p:32-65 is not listed on IDEAS
    5. Kabir, Humayun & Su, Li & Rahman, Asheq, 2020. "Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
    6. Millicent Chang & Andrew B. Jackson & Marvin Wee, 2018. "A review of research on regulation changes in the Asia‐Pacific region," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(3), pages 635-667, September.
    7. Nicola Giuseppe Castellano & Katia Corsi & Roberto Del Gobbo, 2015. "Goodwill Disclosure in Europe. Profiles of disclosing companies," Eastern European Business and Economics Journal, Eastern European Business and Economics Studies Centre, vol. 1(2), pages 32-65.
    8. d'Arcy, Anne & Tarca, Ann, 2018. "Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences," The International Journal of Accounting, Elsevier, vol. 53(3), pages 203-226.

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