Purpose – The purpose of this paper is to identify a definition of goodwill related to how companies describe their purchased goodwill. It focuses on whether there is any consistency in how firms define goodwill in practice in the first year of mandatory application of International Financial Reporting Standards 3 (IFRS3).
Defining Goodwill: a practice perspective / Giuliani, Marco; Brannstrom, D.. - In: JOURNAL OF FINANCIAL REPORTING & ACCOUNTING. - ISSN 1985-2517. - STAMPA. - 9:2(2011), pp. 161-175. [10.1108/19852511111173112]
Defining Goodwill: a practice perspective
GIULIANI, MARCO;
2011-01-01
Abstract
Purpose – The purpose of this paper is to identify a definition of goodwill related to how companies describe their purchased goodwill. It focuses on whether there is any consistency in how firms define goodwill in practice in the first year of mandatory application of International Financial Reporting Standards 3 (IFRS3).File in questo prodotto:
Non ci sono file associati a questo prodotto.
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
