Goodwill and Evaluation of Organization’s Effectiveness
The article describes the relationship between value creation, performance measurement and accounting for goodwill in accordance with the IFRS and US-GAAP. It shows how to use accounting information collected to verify goodwill for impairment in accordance with IAS36 (“Impairment of Assets”), and FA...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2020-05-01
|
| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/312 |