Results 111 to 120 of about 233,863 (283)
Back to goodwill amortisation and the financial performance of public and private firms in Spain
Revista de Contabilidad: Spanish Accounting ReviewWe take advantage of the change in goodwill regulation in Spain after 2016, to contribute with a comprehensive analysis of a scenario barely studied in the recent literature: the inverse transition from goodwill impairment to the systematic amortisation
David Peón, Fernando Ruiz
doaj +1 more source
Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
core
Гудвилл в системе экономических категорий и понятий бухгалтерского учета [PDF]
, 2016 RU: Исследованы теоретические основы учета гудвилла как нематериального актива. Определены основные требования его признание и стоимостного оценивания в учете и отражения в финансовой отчетности предприятия.
Holub, Natalia +2 more
core
History, EarlyView.Abstract In the summer of 1919, W. T. Goode, the Manchester Guardian’s special correspondent in Russia and the Baltic, was arrested in the Estonian capital Tallinn and briefly detained aboard a British warship. Goode's detention caused a furore, leading to accusations of kidnap, heated commentary in the press and questions in parliament.
Colin Storer
wiley +1 more source
Churchill and Germany: A ‘Special’ Relationship
History, EarlyView.Abstract No other country defined the trajectory of Churchill's political career more than Germany, a country of which he had little direct knowledge but which he either sought to emulate, accommodate or oppose throughout his time in politics. This article traces Churchill's relationship with Germany from his entry into politics at the beginning of the
T. G. Otte
wiley +1 more source
Визнання гудвілу при придбанні підприємства з метою його відображення в обліку [PDF]
, 2010 Обґрунтовано основні підходи до визнання гудвілу та його вартісного оцінювання. Визначено об’єктивні та суб’єктивні чинники, що призводять до виникнення гудвілу.The main approaches of goodwill definition and it’s value estimation were justified ...
Bondar, Mykola +1 more
core +1 more source
Implications of the IFRS goodwill accounting treatment
, 2007 Purpose – This paper aims to critically examine the change in accounting treatment for goodwill pursuant to international financial reporting standards (IFRSs) by reference to the Australian reporting regime.Design/methodology/approach – The ...
Dagwell, Ron +2 more
core +1 more source
History, EarlyView.Abstract This article offers new perspectives on the relationship between elementary teaching, scientific expertise and the professionalization of the human sciences. Previous scholarship has demonstrated the ready existence of ‘amateur’ science societies in the nineteenth century where cross‐class exchanges were common.
Julia Gustavsson
wiley +1 more source
Public Disclosure Programs vs. Traditional Approaches for Environmental Regulation: Green Goodwill and the Policies of the Firm [PDF]
A Public Disclosure Program (PDP) is compared to a traditional environmental regulation (exemplified by a tax/subsidy) in a simple dynamic framework. A PDP aims at revealing the environmental record of firms to the public.
Abderrahmane Sokri +2 more
core
Access to Complex Dental Treatment for Patients with an Intellectual/Developmental Disability [PDF]
, 2012 poster abstractThird and fourth year dental students obtain clinical experience providing dental care to intellectually and developmentally disabled community members by participating in a clinical elective course offered in the IU School of Dentistry ...
West, Darlene
core