9789819201556 - controversies over accounting for goodwill (7 risultati)
- Rilegato
Da: Books Puddle, New York, NY, U.S.A.Books Puddle
Contatta il venditoreVenditore con 4 stelleCondizione: Nuovo
EUR 80,23
EUR 3,44 spedizioneSpedito in U.S.A.Quantità: 4 disponibili
Condizione: New.
Lingua: Inglese
Editore: Springer, Berlin, Kyoto University Of Advanced Science, University Of Tokyo, Kyoto University, Springer, 2026
- Rilegato
Da: AHA-BUCH GmbH, Einbeck, GermaniaAHA-BUCH GmbH
Contatta il venditoreVenditore con 5 stelleCondizione: Nuovo
EUR 53,49
EUR 30,50 spedizioneSpedito da Germania a U.S.A.Quantità: 2 disponibili
Buch. Condizione: Neu. Druck auf Anfrage Neuware - Printed after ordering - This is an Open Access book.The accounting treatment of goodwill has been widely debated, particularly regarding whether amortization should be reintroduced. After the IASB abolished amortization in IFRS 3 in 2004, the post-implementation review of IFRS…3 (PiR 3) was conducted from 2013 to 2015. The PiR 3 highlighted concerns that the impairment-only approach tends to cause the too little, too late issue, suggesting the reintroduction of amortization as one of the key primary candidates for a solution. During the process of the IASB responding to PiR 3, scandals such as the collapse of Carillion and massive goodwill write-downs by GE and Kraft Heinz reignited the debate. Critics argue that the impairment-only approach often results in too little, too late. Although the debate over whether goodwill should be amortized continued for the next 20 years without a resolution, the IASB halted the discussion in 2022; it now aims for a solution through disclosure, as users do not support the reintroduction of amortization.This study examines the key arguments in favor of and against goodwill amortization through an analysis of IASB and ASAF meetings, a review and analysis of prior theoretical research, a survey of prior empirical research, questionnaire- and interview-based surveys of stakeholder opinions, and original empirical research. It also explores accounting education as a potential factor influencing our findings. Through these analyses, this study highlights how differences in accounting education, jurisdictional norms, and stakeholder interests contribute to conflicting perspectives. The survey conducted in Japan reveals that preparers, users, and auditors overwhelmingly support the amortization-with-impairment approach, diverging from international trends. Empirical research using Japanese archival data shows evidence consistent with the notion that market participants often anticipate impairment losses before they are formally recognized, reinforcing concerns over the too little, too late issue. Moreover, goodwill accounting is not a simple dichotomy, as discussed by the accounting standards-setting body, but a complex structural issue. Furthermore, accounting education can influence stakeholder perspectives, especially those of auditors, in Japan. The study concludes that understanding these diverse viewpoints is essential for fostering meaningful dialogue on goodwill accounting reforms.
Lingua: Inglese
Editore: Springer, Berlin, Kyoto University Of Advanced Science, University Of Tokyo, Kyoto University, Springer Sep 2026, 2026
- Rilegato
- Print on Demand
Da: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, GermaniaBuchWeltWeit Ludwig Meier e.K.
Contatta il venditoreVenditore con 5 stelleCondizione: Nuovo
EUR 53,49
EUR 23,00 spedizioneSpedito da Germania a U.S.A.Quantità: 2 disponibili
Buch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -This is an Open Access book.The accounting treatment of goodwill has been widely debated, particularly regarding whether amortization should be reintroduced. After the IASB abolished amortization in IFRS 3 in 2004, the post-implementation… review of IFRS 3 (PiR 3) was conducted from 2013 to 2015. The PiR 3 highlighted concerns that the impairment-only approach tends to cause the too little, too late issue, suggesting the reintroduction of amortization as one of the key primary candidates for a solution. During the process of the IASB responding to PiR 3, scandals such as the collapse of Carillion and massive goodwill write-downs by GE and Kraft Heinz reignited the debate. Critics argue that the impairment-only approach often results in too little, too late. Although the debate over whether goodwill should be amortized continued for the next 20 years without a resolution, the IASB halted the discussion in 2022; it now aims for a solution through disclosure, as users do not support the reintroduction of amortization.This study examines the key arguments in favor of and against goodwill amortization through an analysis of IASB and ASAF meetings, a review and analysis of prior theoretical research, a survey of prior empirical research, questionnaire- and interview-based surveys of stakeholder opinions, and original empirical research. It also explores accounting education as a potential factor influencing our findings. Through these analyses, this study highlights how differences in accounting education, jurisdictional norms, and stakeholder interests contribute to conflicting perspectives. The survey conducted in Japan reveals that preparers, users, and auditors overwhelmingly support the amortization-with-impairment approach, diverging from international trends. Empirical research using Japanese archival data shows evidence consistent with the notion that market participants often anticipate impairment losses before they are formally recognized, reinforcing concerns over the too little, too late issue. Moreover, goodwill accounting is not a simple dichotomy, as discussed by the accounting standards-setting body, but a complex structural issue. Furthermore, accounting education can influence stakeholder perspectives, especially those of auditors, in Japan. The study concludes that understanding these diverse viewpoints is essential for fostering meaningful dialogue on goodwill accounting reforms. 474 pp. Englisch.
- Rilegato
- Print on Demand
Da: Majestic Books, Hounslow, Regno UnitoMajestic Books
Contatta il venditoreVenditore con 4 stelleCondizione: Nuovo
EUR 79,79
EUR 7,59 spedizioneSpedito da Regno Unito a U.S.A.Quantità: 4 disponibili
Condizione: New. Print on Demand.
- Rilegato
- Print on Demand
Da: Biblios, frankfurt am main, HESSE, GermaniaBiblios
Contatta il venditoreVenditore con 4 stelleCondizione: Nuovo
EUR 81,97
EUR 9,95 spedizioneSpedito da Germania a U.S.A.Quantità: 4 disponibili
Condizione: New. PRINT ON DEMAND.
- Rilegato
- Print on Demand
Da: moluna, Greven, Germaniamoluna
Contatta il venditoreVenditore con 5 stelleCondizione: Nuovo
EUR 48,37
EUR 48,99 spedizioneSpedito da Germania a U.S.A.Quantità: Più di 20 disponibili
Condizione: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt.
- Rilegato
- Print on Demand
Da: preigu, Osnabrück, Germaniapreigu
Contatta il venditoreVenditore con 5 stelleCondizione: Nuovo
EUR 50,25
EUR 70,00 spedizioneSpedito da Germania a U.S.A.Quantità: 5 disponibili
Buch. Condizione: Neu. Controversies Over Accounting for Goodwill | Yoshihiro Tokuga (u. a.) | Buch | Contributions to Finance and Accounting | xv | Englisch | 2026 | Springer | EAN 9789819201556 | Verantwortliche Person für die EU: Springer Verlag GmbH, Tiergartenstr. 17, 69121 Heidelberg, juergen[dot]hartmann[at]springer[dot]c…om | Anbieter: preigu Print on Demand.
