acquisitions, we find little evidence that U.S. firms managed the amount of goodwill write-off or that U.K. firms managed the amount of revaluations (write-ups of intangible assets). However, our results are consistent with U.S. firms delaying goodwi...
The findings suggest that the adoption of the impairment approach has decreased the frequency and the amount of goodwill write-off. The goodwill impairment amount is substantially less than the “as if” amortisation amount that would have been required under the amortisation regime. The results al...
This paper investigates criticisms that U.S. GAAP had given firms too much discretion in determining the amount and timing of goodwill write-offs. Using 1... SL Henning,WH Shaw,T Stock - 《Review of Quantitative Finance & Accounting》 被引量: 77发表: 2004年 Does a goodwill impairment reg...
The authors approach the second question using a modified Findings - The findings suggest that the adoption of the impairment approach has decreased the frequency and the amount of goodwill write-off. The goodwill impairment amount is substantially less than the "as if" amortisation amount that ...
Write-Off A reduction in an individual's or a company'sincomeas the result of anexpense. For example, an unpayable credit sale may be a write-off for thecreditor, especially if thedebtordeclaresbankruptcy. The bankruptcy means that the debtor is unable to pay thedebt, which results in a ...
Accordingly, operating expenses must be increased and revenues decreased by the amount of the payment for goodwill. These ends are both accomplished when write-offs are made against income from operations. The annual charge should be dearly set forth as the last deduction before the amount ...
Our findings suggest that even though companies emphasize that it is a non-cash write-off, the charges are viewed negatively. We also find that the negative signal is moderated for firms with operating losses, which indicates investors may regard such action as a sign of forthcoming change ...
Prior to 2002 companies were required to write down, or deduct, a prescribed amount of goodwill each accounting period. Thus, firms that engaged in major acquisitions at high prices posted large amounts of goodwill that had to be written off over a period of years. Goodwill writeoffs ...
write-off oftheremaining amounts of goodwillandintellectual property rights at the end of fiscal year 2002. hklistco.com hklistco.com 截至二零一二年十一月三十日止年度,本集團並無任何攤銷開支,此乃由於在二零零二年財政年度結束時撇銷餘下之商譽及知識產權金額。
The company must impair or do awrite-downon the value of the asset on the balance sheet if a company assesses that acquired net assets fall below the book value or if the amount of goodwill was overstated. The impairment expense is calculated as the difference between the current market val...