Do Serbian Companies Provide Relevant Disclosures About Goodwill?

Pubblicato online: 14 mag 2018

Pagine: 127 - 138

Ricevuto: 05 mar 2018

Accettato: 27 mar 2018

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

Parole chiave

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.