Title
The SideEffects of the Implementation of IFRS Goodwill Impairment: A Comparative Analysis of Goodwill Impairment Losses Reporte,Used
Delivery time: 8-12 business days (International)
This study examines the effects of IFRS 3 ?Business Combinations? on goodwill impairment losses reported by a sample of 52 firms, drawn from the largest UK firms listed on the main market of the London Stock Exchange during the period 20062008. The sample was identified as a result of certain criteria. The majority of the sample firms met the threshold of significant goodwill (greater than or equal to 10% of total assets) indicating that goodwill as an asset representing a material component of the reported asset portfolio for the research sample. The study investigates whether the current accounting treatment for goodwill has contributed to greater uniformity in accounting for goodwill and its impairment, and consequently enabled comparison to be made across industries and through time. The study lends support to the international accounting standardsetters' decision to question the usefulness of the current accounting treatment of goodwill under IFRS.
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⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm.
For more information, please visit www.P65Warnings.ca.gov.
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Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
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This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
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Secure Payment
Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.