(IR) Relevance of goodwill impairment: the case of European banking (2005–2015) The traditional model of systematic amortization over its useful life was replaced by the annual application of an impairment test, with the intention of c... JP Sanchidrián,JP García,JA Gonzalo-Angulo,... 被...
Cost of Goods Sold (COGS) incl. D&A - COGS Growth - COGS excluding D&A - Depreciation & Amortization Expense -- Depreciation -- Amortization of Intangibles Gross Income - Gross Income Growth - Gross Profit Margin SG&A Expense - SGA Growth - Research & Development - Other SG&A - Other Operati...
:The article discusses the main points of goodwill impairment testing. It deals with the issue of whether impairment testing rather than systematic amortization is the proper accounting treatment for acquisition goodwill. A description of the available valuation models, which are discounted cash flow ...
The traditional model of systematic amortization over its useful life was replaced by the annual application of an impairment test, with the intention of correcting the problems of the lack of relevance and difficulty in estimating said useful life of the previous regulatory framework. The aim of ...
(ASC350-40)392Costssubjecttocapitalization392Impairment394Amortization395Internal-usesoftwaresubsequentlymarketed395Exampleofsoftwaredevelopedforinternaluse395WebsiteDevelopmentCosts(ASC350-50)397PERSPECTIVEANDISSUESSubtopicsASC350,Intangibles—GoodwillandOther,consistsoffivesubtopics:•ASC350-10,Overall,whichprovides...
3) the amortization of goodwill 商誉的摊销 例句>> 4) On Business Reputation Marketing 论商誉的摊销5) goodwill value 商誉价值 1. Furthermore,the authors want to establish the evaluation index system for the CBA professional basketball club and explain the quantitative and application of this...
Section 3 presents an analysis of the objective of the IAS 36 impairment test in comparison to the objective of the components-of-goodwill theory, involving the choice of unit of account, use of current vs. original expectations, and use of the amortization model (second contribution). 4 ...
The turnover rate of non-current assets in each industry is significantly higher than the period of amortization of goodwill in the analyzed entities (4.6%). This proves the above-average longevity of goodwill in the analyzed financial statements but at the same time contradicts the economic int...
2) value of goodwill 商誉的价值 例句>> 3) value of trademark reputation 商标信誉价值4) Goodwill amortization 商誉价值摊销5) carrying amount of goodwill 商誉的正面价值6) The Social Value of Goodwill 商誉的社会价值补充资料:损害竞争对手商业信誉或商品信誉 损害竞争对手商业信誉或商品信誉 ...
Goodwill Impairment test Systematic amortisation intangible assets International accounting This paper critically reviews the main empirical research on goodwill accounting with the purpose of informing and contributing to current debates: the application of a systematic amortisation plus an impairment when req...