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دسته بندی:
حسابداری و حسابرسی - accounting and auditing
سال انتشار:
2014
عنوان انگلیسی مقاله:
Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
ترجمه فارسی عنوان مقاله:
تغییرات در ارزش حسابداری حسن نیت بعد از تصویب IFRS 3
منبع:
sciencedirect - elsevier - Journal of International Accounting, Auditing and Taxation 23 (2014) 59–73
نویسنده:
Mattias Hamberga , Leif-Atle Beisland
چکیده انگلیسی:
This study examines the value relevance effects of changes in goodwill accounting in a European setting. International Financial Reporting Standard (IFRS) 3 replaced accounting rules that emphasized goodwill amortization over short useful lives which kept goodwill balances low. Goodwill accounting under IFRS 3 largely relies on manager fair value estimates of acquired business units. Using Swedish data, we show that goodwill amortizations were not value-relevant prior to the adoption of IFRS 3. However, impairments reported in addition to amortization were significantly related to stock returns during that period. In contrast, under the impairment-only regime prescribed by IFRS 3, impairments are no longer statistically related to stock returns. Keywords: Financial reporting Goodwill accounting Value relevance IFRS 3 SFAS 142
قیمت: رایگان
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