... Goodwill accounting Intellectual capital Acquisitions and mergers Assets These data were also compared to a database of mergers and acquisitions in the pharmaceutical sector, in which details of the pre‐acquisition situation were not available while the acquired company was valuated afterwards...

... Intangible assets Fair value Goodwill accounting Financial reporting Accounting standards Italy The main purpose of accounting is to provide a representation of the firm, which, although being conventional, reflects its actual structure at best, and particularly its value creation sources...

... fruitful results. Originality/value This study provides awareness to the readers about the strategies in dealing with goodwill impairment. © Emerald Group Publishing Limited 2006 Goodwill accounting Asset valuation Accounting standards Financial reporting Insufficient analysis...

..., this paper assesses the situation in 2003 and the way ahead to further improvement. Intangible assets Intellectual capital Pharmaceuticals industry Annual reports Goodwill accounting Pharmaceutical companies have all the characteristics of knowledge‐based organizations. Knowledge is developed...

... on the subject of goodwill. This study centres around the international accounting treatment of goodwill in the past, present and future. This study reviewed some of the issues that surrounded the accounting for goodwill where it was found that goodwill accounting had faced many problems. Besides problems...