Do Serbian Companies Provide Relevant Disclosures About Goodwill?

Published Online: May 14, 2018

Page range: 127 - 138

Received: Mar 05, 2018

Accepted: Mar 27, 2018

DOI: https://doi.org/10.2478/ethemes-2018-0008

Keywords

Goodwill, IFRS, relevance, disclosures, impairment test, impairment loss, amortisation

© 2018 Dejan Spasić, published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.