Goodwill and Evaluation of Organization’s Effectiveness
The article describes the relationship between value creation, performance measurement and accounting for goodwill in accordance with the IFRS and US-GAAP. It shows how to use accounting information collected to verify goodwill for impairment in accordance with IAS36 (“Impairment of Assets”), and FA...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2020-05-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/312 |
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