The value relevance of purchased goodwill in Malaysian firms: the pre- and post-IFRS evidence
Following the adoption of International Financial Reporting Standards (IFRS) in Malaysia, the accounting for goodwill has changed from systematic amortisation to a method based solely on periodic impairment testing.The objective of the impairment test is to ensure that reported goodwill does not hav...
Saved in:
| Main Authors: | , , |
|---|---|
| 格式: | Article |
| 出版: |
International Academy of Business and Economics (IABE)
2016
|
| 主題: | |
| 在線閱讀: | http://repo.uum.edu.my/20866/ http://dx.doi.org/10.18374/IJBR-16-3.5 |
| 標簽: |
添加標簽
沒有標簽, 成為第一個標記此記錄!
|