Lupa

Show document

A- | A+ | Print
Title:Accounting treatment of goodwill in IFRS and US GAAP
Authors:Jerman, Mateja (Author)
Manzin, Massimo (Author)
Files:URL https://dk.um.si/IzpisGradiva.php?lang=slv&id=69068
 
Language:English
Work type:Scientific work
Tipology:1.01 - Original Scientific Article
Organization:FM - Faculty of Management
Abstract:The article presents an overview of the new accounting treatment of goodwill regarding International Financial Reporting Standards and American Generally Accepted Accounting Principles. Goodwill acquired through a business combination is no longer amortized but tested for impairment. Despite the fact that the objective of the new International Financial Accounting Standard has been to move towards international convergence; significant differences between standards still exist. The article presents the main changes of the regulation in the last years and the key differences between the two accounting treatments. In spite of the new accounting approach there are still lots of discussions, which indicate that the field is still not properly regulated. Finally, the article offers possible directions for future research and reporting practice.
Keywords:goodwill treatment, impairment of goodwill, intangible assets
Year of publishing:2008
Number of pages:str. 218-225
Numbering:št. 6, Letn. 41
ISSN:1318-5454
UDC:657.4
COBISS_ID:2939607 Link is opened in a new window
DOI:10.2478/v10051-008-0023-5 Link is opened in a new window
Views:882
Downloads:118
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:Document is not linked to any category.
:
  
Average score:(0 votes)
Your score:Voting is allowed only to logged in users.
Share:Bookmark and Share

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:Slovenian
Title:Računovodsko obravnavanje dobrega imena po MSRP in US GAAP
Abstract:Prispevek predstavlja preglednad računovodenjem dobrega imena med Mednarodnimi standardi računovodskega poročanja terameriškimi standardi. Dobro ime, pridobljeno s poslovno združitvijo ni več predmet amortizacije, temveč se po novih standardih testira za oslabitev. Kljub dejstvu, da je bil cilj novih Mednarodnih standardov računovodskega poročanja harmonizacija z ameriškimi standardi, pomembne razlike še vedno ostajajo. Prispevek predstavlja glavne spremembe na obravnavanem področju v zadnjih letih ter ključne razlike med obravnavanima ureditvama. Številne diskusije na to temo, ki postavljajo dvome v tovrstno ureditev, dokazujejo da področje še zmeraj niustrezno urejeno.
Keywords:računovodenje dobrega imena, oslabitve dobrega imena, neopredmetena sredstva

Comments

Leave comment

You have to log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica