Goodwill Accounting Under the IFRS Impairment-only Approach? An Asia-Pacific Study

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Title

Goodwill Accounting Under the IFRS Impairment-only Approach? An Asia-Pacific Study

Content partner

Auckland University of Technology

Collection

Tuwhera

Description

The purpose of this thesis is to examine how the International Financial Reporting Standards (IFRS)-based goodwill impairment approach is implemented, and to evaluate the role of national enforcement arrangements in this implementation. The sample for the study is drawn from a selection of Asia-Pacific countries that have a variety of institutional settings for enforcing accounting standards. In particular, this thesis has three separate but related empirical studies. The first study, entitle...

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Format

Research paper

Research format

Thesis

Thesis level

Doctoral

Date created

2019

Creator

Nguyen, Canh Tien

URL

https://openrepository.aut.ac.nz/handle/10292/12694

Related subjects

Goodwill / Impairment / Amortization / Timeliness / Accounting Discretion / Real Activities Manipulation / Cash Flow Management / Audit and Accounting Enforcement / Asia-Pacific

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