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Keywords: Impairment
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2011) 23 (3): 368–392.
Published: 22 November 2011
...Hamish D. Anderson; Ben R. Marshall; Tyrone M. Carlin; Nigel Finch Purpose The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to provide evidence of the extent of compliance with respect to the disclosure requirements of international financial...
