Goodwill Impairment Testing in Australia Finch Nigel

ISBN: 9783639767933

Published: September 3rd 2015

Paperback

304 pages


Description

Goodwill Impairment Testing in Australia  by  Finch Nigel

Goodwill Impairment Testing in Australia by Finch Nigel
September 3rd 2015 | Paperback | PDF, EPUB, FB2, DjVu, talking book, mp3, ZIP | 304 pages | ISBN: 9783639767933 | 8.76 Mb

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 systematicMoreThis 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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