Determinants of goodwill impairments under IAS 36:examination of Finnish listed companies
One of the most significant development in the International Financial Reporting Standards (IFRS) has been the increased use of fair values as the most commonly used asset valuation approach. According to standard setters, the use of fair value estimates in valuing assets provides users of financial...
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| Format: | Dissertation |
| Language: | English |
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University of Oulu
2016
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| Online Access: | http://urn.fi/URN:NBN:fi:oulu-201605121709 http://nbn-resolving.de/urn:nbn:fi:oulu-201605121709 |