Do Serbian Companies Provide Relevant Disclosures About Goodwill?

Publié en ligne: 14 mai 2018

Pages: 127 - 138

Reçu: 05 mars 2018

Accepté: 27 mars 2018

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

Mots clés

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.