Results 21 to 30 of about 34,495 (249)
Verantwoording van goodwill bij overnames: purchased goodwill dan wel full goodwill [PDF]
MAB, 2008 In verband met de in de toekomst geldende IFRS 3 – naar verwachting ingaande 1 januari 2009 – waarin naast ‘purchased goodwill’-verantwoording ook ‘full goodwill’- verantwoording als mogelijkheid komt, wordt hierop in deze bijdrage ingegaan.
Hans Beckman
doaj +3 more sources
BMC Medical Informatics and Decision Making, 2022 Purpose Predictively diagnosing infectious diseases helps in providing better treatment and enhances the prevention and control of such diseases. This study uses actual data from a hospital.
Mengying Wang +4 more
doaj +1 more source
Two Sets of Boundary Conditions in Cyclical Systems with Goodwill in Capitalization
Foundations, 2023 Mathematical analysis is conducted on cyclical systems with goodwill in capitalization. Proportional goodwill vanishes with vanishing tangible value.
Petri P. Kärenlampi
doaj +1 more source
Do goodwill impairments affect audit opinions? Evidence from China
China Journal of Accounting Research, 2021 There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment approach in accounting. The influence of goodwill impairments on a firm’s financial position and profitability give reason to doubt ...
Ziye He, Dong Chen, Jianxin Tang
doaj +1 more source
A Joint Dynamic Pricing, Advertising, and Production Model with Inventory-Level-Dependent Goodwill
Discrete Dynamics in Nature and Society, 2020 Inventory level has a significant impact on the goodwill of products to customers, which seldom becomes the focus of previous studies. In this paper, joint dynamic pricing, advertising, and production decision-making problem is investigated, where the ...
Yongzhao Wang +2 more
doaj +1 more source
Koersreacties op aankondigingen van goodwill impairments in Nederland [PDF]
MAB, 2004 De boekjaren 2001 en 2002 hebben zich gekenmerkt door miljardenverliezen van grote beursondernemingen door afboekingen op aangekochte goodwill. De nieuwe regelgeving omtrent de verwerking van goodwill in de jaarrekening volgens US GAAP heeft de ...
S. P. Van Triest, J. Weimer
doaj +3 more sources
Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment Testing [PDF]
, 2013 Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive disclosures than Swedish companies ...
Oksana, Henriksson, Fallström, Lyubov
core +1 more source
Gadjah Mada International Journal of Business, 2006 This study provides evidence on the cross sectional relationship between firm economic variables and management preferences in the selection of an accounting technique for goodwill.
Emita W. Astami
doaj +1 more source
Goodwill: alguns aspectos sobre suas características e sua mensuração [PDF]
, 2004 TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisO tema deste trabalho é Goodwill — alguns aspectos sobre suas características e sua mensuração.
Coelho, Liliane
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Australian local governments are facing intensifying pressures to respond to worsening visible homelessness. This paper presents one of the first national studies on how local governments are responding to these pressures, and the first since the onset of the post‐pandemic housing crisis.
Andrew Clarke +3 more
wiley +1 more source