In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that...

Das Buch "Internationale Rechnungslegung" von Thorsten Sellhorn bietet eine umfassende Einführung und Übersicht über die internationalen Rechnungslegungsstandards. Es behandelt die International Financial Reporting Standards (IFRS) 1 bis...