An examination of goodwill impairments : UK evidence
This thesis examines the effect of IFRS No.3, <i>Business</i> <i>Combinations</i>, on managers’ accounting choices with respect to the goodwill impairment losses reported by the largest UK firms. While IFRS No. 3 was issued to improve the accounting treatment of goodwill and...
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University of Aberdeen
2009
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.509216 |