... 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...

... Goodwill accounting Asset valuation Accounting standards Financial reporting identify the significant indicators of goodwill impairment; recommend the strategies in maintaining goodwill from being impaired; and reduce the cost of impairment review. The treatment of goodwill...

... intangible assets and performance (Table III). In case no intangibles or goodwill are mentioned on the balance sheet, these items are assumed to be absent. © Emerald Group Publishing Limited 2006 Intangible assets Intellectual capital Pharmaceuticals industry Annual reports Goodwill...

... 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...