Issues

Special Issue: Asset impairment. Guest Editors: Tyrone M. Carlin, Nigel Finch

Goodwill, triggering events, and impairment accounting

Eugene E. Comiskey; Charles W. Mulford
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Impairment – a commercial perspective

Wayne Lonergan
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Evidence on IFRS goodwill impairment testing by Australian and New Zealand firms

Tyrone M. Carlin; Nigel Finch
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The discount rate for discounted cash flow valuations of intangible assets

Marc Schauten; Rudolf Stegink; Gijs de Graaff
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Goodwill accounting and performance measurement

Wolfgang Schultze; Andreas Weiler
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Guest editorial

Asset impairment

Tyrone M. Carlin; Nigel Finch
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