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OverviewThis book examines the compliance with goodwill impairment disclosures required under International Financial Reporting Standards (IFRS) by companies listed on the Australian Securities Exchange (ASX). This book provides the first systematic evidence, across a large sample of Australian firms, regarding the compliance quality of goodwill impairment testing under IFRS. The results of this book unveil a considerable degree of non-compliance across many of the critical technical areas of this highly-complex accounting and reporting regime. This work provides empirical evidence to inform the debate regarding the controversy over goodwill accounting treatments and the effectiveness of the impairment testing approach as required under the current accounting standard. Finally, these findings also add to the growing concern regarding the lack of appropriate regulatory supervision in the Australian capital market. Full Product DetailsAuthor: Finch NigelPublisher: Scholars' Press Imprint: Scholars' Press Dimensions: Width: 15.20cm , Height: 1.70cm , Length: 22.90cm Weight: 0.449kg ISBN: 9783639767933ISBN 10: 3639767934 Pages: 304 Publication Date: 03 September 2015 Audience: General/trade , General Format: Paperback Publisher's Status: Active Availability: In stock We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately. Table of ContentsReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |