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Title:Accounting treatment of goodwill in IFRS and US GAAP
Authors:Jerman, Mateja (Author)
Manzin, Massimo (Author)
Files:.pdf Organizacija_2008_Jerman,_Manzin_Accounting_Treatment_of_Goodwill_in_IFRS_and_US_GAAP.pdf (707,07 KB)
 
URL http://www.degruyter.com/view/j/orga.2008.41.issue-6/v10051-008-0023-5/v10051-008-0023-5.xml
 
Language:English
Work type:Scientific work (r2)
Typology:1.01 - Original Scientific Article
Organization:FOV - Faculty of Organizational Sciences in Kranj
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
Year of publishing:2008
Number of pages:str. 218-225
Numbering:št. 6, Letn. 41
ISSN:1318-5454
UDC:657.4
ISSN on article:1318-5454
COBISS_ID:2939607 Link is opened in a new window
DOI:10.2478/v10051-008-0023-5 Link is opened in a new window
NUK URN:URN:SI:UM:DK:WYL9FTTS
License:CC BY-NC-ND 4.0
This work is available under this license: Creative Commons Attribution Non-Commercial No Derivatives 4.0 International
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Downloads:285
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Record is a part of a journal

Title:Organizacija
Publisher:Fakulteta za organizacijske vede Univerze v Mariboru, Založba Moderna organizacija, Sciendo
ISSN:1318-5454
COBISS.SI-ID:610909 New window

Secondary language

Language:Slovenian
Title:Računovodsko obravnavanje dobrega imena po MSRP in US GAAP
Abstract:Prispevek predstavlja preglednad računovodenjem dobrega imena med Mednarodnimi standardi računovodskega poročanja terameriškimi standardi. Dobro ime, pridobljeno s poslovno združitvijo ni več predmet amortizacije, temveč se po novih standardih testira za oslabitev. Kljub dejstvu, da je bil cilj novih Mednarodnih standardov računovodskega poročanja harmonizacija z ameriškimi standardi, pomembne razlike še vedno ostajajo. Prispevek predstavlja glavne spremembe na obravnavanem področju v zadnjih letih ter ključne razlike med obravnavanima ureditvama. Številne diskusije na to temo, ki postavljajo dvome v tovrstno ureditev, dokazujejo da področje še zmeraj niustrezno urejeno.
Keywords:računovodenje dobrega imena, oslabitve dobrega imena, neopredmetena sredstva


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  1. Organizacija

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