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Accounting Treatment of Goodwill in IFRS and US GAAP Cover

Accounting Treatment of Goodwill in IFRS and US GAAP

By: Mateja Jerman and  Massimo Manzin  
Open Access
|Feb 2009

References

  1. Banegil Palacios, T. M. & Sanguino Galvan, R. (2007). Intangible measurement guidelines: a comparative study in Europe. Journal of Intellectual Capital, 8 (2): 192-204.
  2. Bens, D. A. (2006). Discussion of Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments. Journal of Accounting Research, 44 (2): 298-296.
  3. Deloitte, Business combinations: A guide to IFRS 3. Available from: http://www.deloitte.com/dtt/article/0,1002,cid%253D63411,00.html
  4. Duangploy, O., Shelton, M. & Omer K. (2005). The Value Relevance of Goodwill Impairment Loss. Bank Accounting & Finance, 18 (5): 23-28.
  5. Dunse, N. A., Hutchison, N. & Goodacre, A. (2004). Trade-related valuations and the treatment of goodwill. Journal of Property Investment & Finance, 22 (3): 236-258.
  6. International Financial Reporting Standards (2007). Available from: http://ec.europa.eu/internal_market/accounting/ias_en.htm
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  9. Lev, B. (2001). Intangibles, Management, Measurement and reporting. Brookings Institution Press, Washington, DC.
  10. Schultze, W. (2005). The Information Content of Goodwill-Impairments under FAS 142: Implications for external Analysis and Internal Control. Schmalenbach Review, 57 (3): 276-297.
  11. Seetharaman, A., Sreenivasan, J. & Sudha, R. (2005). Managing impairment of goodwill. Journal of Intellectual Capital, 7 (3): 338-353.
  12. Sevin, S. & Schroeder, R. (2005). Earnings management: evidence from SFAS No. 142 reporting. Management Auditing Journal, 20 (1): 47-54.
  13. Sevin, S. & Schroeder, R. & Bhamornsiri, S. (2007). Transparent financial disclosure and SFAS No. 142. Managerial Auditing Journal, 22 (7): 674-687.
  14. Statement of Financial Accounting Standards (2007). Available: http://www.fasb.org/st/
  15. Zang, Y. (2008). Discretionary behavior with respect to the adoption of SFAS no. 142 and the behavior of security prices. Review of accounting and Finance, 7 (1): 38-68.
DOI: https://doi.org/10.2478/v10051-008-0023-5 | Journal eISSN: 1581-1832 | Journal ISSN: 1318-5454
Language: English
Page range: 218 - 225
Published on: Feb 23, 2009
Published by: University of Maribor
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year

© 2009 Mateja Jerman, Massimo Manzin, published by University of Maribor
This work is licensed under the Creative Commons License.

Volume 41 (2008): Issue 6 (November 2008)