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Controversies over Accounting for Goodwill.
- Format:
- Book
- Author/Creator:
- Tokuga, Yoshihiro.
- Series:
- Contributions to Finance and Accounting Series
- Language:
- English
- Physical Description:
- 1 online resource (615 pages)
- Edition:
- 1st ed.
- Place of Publication:
- Singapore : Springer, 2026.
- Summary:
- This is an Open Access book.The accounting treatment of goodwill has been widely debated, particularly regarding whether amortization should be reintroduced.After the IASB abolished amortization in IFRS 3 in 2004, the post-implementation review of IFRS 3 (PiR 3) was conducted from 2013 to 2015.
- Notes:
- Description based on publisher supplied metadata and other sources.
- ISBN:
- 9789819201563
- OCLC:
- 1611809985
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