Keywords: Goodwill
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Journal Articles
Meditari Accountancy Research (2016) 24 (1): 56–72.
Published: 11 April 2016
... information could be improved and highlights the importance of extrapolating past growth rates with care. © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Value Growth Value-relevance Goodwill Hedge Wessel M. Badenhorst can...
Journal Articles
Meditari Accountancy Research (2005) 13 (1): 105–120.
Published: 01 April 2005
...A. Wiese When the FASB adopted an impairment test approach in 2001, rather than amortisation, the accounting for goodwill arising from an acquisition took a step in a new direction. The IASB, seeking international convergence and global harmonisation, also implemented this change when it issued...

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