Goodwill: back to the future? Putting the debate into perspective (notice n° 135590)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01449cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112021342.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bessieux-Ollier, Corinne |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Goodwill: back to the future? Putting the debate into perspective |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 87 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | While two decades ago, the international standard-setter opted to eliminate goodwill amortization in favor of the application of annual impairment tests, the DP/2020/1 Discussion Paper entitled “Business Combinations—Disclosures, Goodwill and Impairment ” reconsiders this choice. In this article, we look back at the two discussion periods to identify the arguments used. The purpose of this article is educational, based on the “universal” debate in accounting between relevance to reliability. Goodwill treatment provides a case study illustrating the impact of an accounting choice on the quality of financial statements and the challenges in the standard-setting process. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | amortization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | goodwill |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | impairment test |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS 3 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | amortization |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | goodwill |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | impairment test |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS 3 |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Blum, Véronique |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Walliser, Élisabeth |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | o 18 | 3 | 2023-09-29 | p. 29-58 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accra-2023-3-page-29?lang=en">https://shs.cairn.info/journal-accra-2023-3-page-29?lang=en</a> |
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