IFRS 3 and Goodwill Impairment - Ghidoni, Alessandro
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Accounting changes and it has to be suitable to the worldwide economic and political condition of the market. In recent years, several amendments issued by the IASB substitute prior approaches. I document the changes carried out by the IASB on IFRS 3 and IFRS 11 in 2004 and 2008, focusing on the evolvement of the accounting of goodwill acquired in business combination. Along with the other information provided, this book finds evidence that the IASB has not always been completely independent and makes prospective hypothesis, through theories and an empirical study, that the most appropriate…mehr

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Produktbeschreibung
Accounting changes and it has to be suitable to the worldwide economic and political condition of the market. In recent years, several amendments issued by the IASB substitute prior approaches. I document the changes carried out by the IASB on IFRS 3 and IFRS 11 in 2004 and 2008, focusing on the evolvement of the accounting of goodwill acquired in business combination. Along with the other information provided, this book finds evidence that the IASB has not always been completely independent and makes prospective hypothesis, through theories and an empirical study, that the most appropriate goodwill accounting treatment concerns a simplification of the current impairment-only approach.
Autorenporträt
Alessandro Ghidoni obteve uma licenciatura em Economia na Universidade de Ferrara com a nota final de 110/110 Cum Laude. Durante o seu percurso académico, realizou três programas de intercâmbio em países como a Polónia, Bélgica e Austrália. Alessandro está agora contratado no Grupo Volkswagen Itália e iniciou um mestrado em marketing e comunicação.