Sökning: "Fair-value Goodwill Accounting"

Hittade 2 avhandlingar innehållade orden Fair-value Goodwill Accounting.

1. 1. Industry-Specific Economic Outlook and the Value Relevance of Reported Goodwill Impairments

   Författare :Peter Edlund Frii; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SFAS 142; Fair-value Goodwill Accounting; Goodwill Impairments; Industry-specific Economic Outlook; Value Relevance; Banks; Financial Institutions; Pharmaceutical Industry;

   Sammanfattning : .... LÄS MER

3. 2. Bridging the GAAP? : IFRS in accounting practice

   Författare :Berit Hartmann; Jan Mouritsen; Robert Picard; Andrea Mennicken; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. LÄS MER