{"product_id":"the-side-effects-of-the-implementation-of-ifrs-goodwill-impairment-von-ahmad-alshehabi","title":"The Side-Effects of the Implementation of IFRS Goodwill Impairment","description":"\u003cp\u003eThis study examines the effects of IFRS 3 ¿Business  Combinations¿ on goodwill impairment losses reported  by a sample of 52 firms, drawn from the largest UK  firms listed on the main market of the London Stock  Exchange during the period 2006-2008. The sample was  identified as a result of certain criteria. The  majority of the sample firms met the threshold of  significant goodwill (greater than or equal to 10%  of total assets) indicating that goodwill as an  asset representing a material component of the  reported asset portfolio for the research sample.  The study investigates whether the current  accounting treatment for goodwill has contributed to  greater uniformity in accounting for goodwill and  its impairment, and consequently enabled comparison  to be made across industries and through time. The  study lends support to the international accounting  standard-setters'' decision to question the  usefulness of the current accounting treatment of  goodwill under IFRS.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783844319323\"\u003e\u003ch3\u003eA Comparative Analysis of Goodwill Impairment Losses Reported by the Largest Listed comapnies in the UK during 2006-2008\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9783844319323","offer_id":40234727637085,"sku":"9783844319323","price":49.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/4756fe1e-6380-4457-a4d0-5a14c392579b.jpg?v=1759212121","url":"https:\/\/shop.autorenwelt.de\/products\/the-side-effects-of-the-implementation-of-ifrs-goodwill-impairment-von-ahmad-alshehabi","provider":"Autorenwelt Shop","version":"1.0","type":"link"}