What determines the amount of reported goodwill impairment? : An investigation of Nasdaq Stockholm OMX (OMXS)
Background: The question on how to account for goodwill has long been a subject that causes big debates among actors within financial accounting. In 2004, the IASB released a new standard, IFRS 3 – Business Combinations, that changed the accounting for goodwill. The interpretation for goodwill impai...
Main Authors: | , |
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Format: | Others |
Language: | English |
Published: |
Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi
2018
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Subjects: | |
Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-39539 |