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Controversies Over Accounting for Goodwill
Av Yoshihiro Tokuga, Masaki Yoneyama
Inbunden, 2026
567 kr
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This is an Open Access book. The accounting treatment of goodwill has been widely debated, particularly regarding whether amortization should be reintroduced. After the IASB abolished amortization in IFRS 3 in 2004, the post-implementation review of IFRS 3 (PiR 3) was conducted from 2013 to 2015. …