| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

Search the digital library catalog Help

Query: search in
search in
search in
search in
* old and bologna study programme

Options:
  Reset


1 - 1 / 1
First pagePrevious page1Next pageLast page
1.
Accounting treatment of goodwill in IFRS and US GAAP
Mateja Jerman, Massimo Manzin, 2008, original scientific article

Abstract: The article presents an overview of the new accounting treatment of goodwill regarding International Financial Reporting Standards and American Generally Accepted Accounting Principles. Goodwill acquired through a business combination is no longer amortized but tested for impairment. Despite the fact that the objective of the new International Financial Accounting Standard has been to move towards international convergence; significant differences between standards still exist. The article presents the main changes of the regulation in the last years and the key differences between the two accounting treatments. In spite of the new accounting approach there are still lots of discussions, which indicate that the field is still not properly regulated. Finally, the article offers possible directions for future research and reporting practice.
Keywords: goodwill treatment, impairment of goodwill, intangible assets
Published: 28.11.2017; Views: 523; Downloads: 285
.pdf Full text (707,07 KB)
This document has many files! More...

Search done in 0.02 sec.
Back to top
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica