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Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters

Author

Listed:
  • Tyrone M. Carlin
  • Nigel Finch
  • Nur Hidayah Laili

Abstract

Keywords: Goodwill accounting, Financial reporting standard, FRS 136, Impairment, Malaysia

Suggested Citation

  • Tyrone M. Carlin & Nigel Finch & Nur Hidayah Laili, 2009. "Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 7(1), pages 75-104, December.
    • Handle: RePEc:eme:jfrapp:v:7:y:2009:i:1:p:75-104
    DOI: 10.1108/19852510980000642
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    Citations

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    Cited by:

    1. 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).
    2. 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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