Keywords: Impairment test
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Journal Articles
International Journal of Accounting and Information Management (2024) 32 (2): 258–278.
Published: 30 November 2023
... to avoid the impairment test in the absence of indications of impairment. Practical implications Findings of this study can support the current debate on accounting for goodwill also in the light of the recent proposals of the IASB on the need to improve the effectiveness of the impairment test...

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