Matches in SemOpenAlex for { <https://semopenalex.org/work/W2916173035> ?p ?o ?g. }
Showing items 1 to 77 of
77
with 100 items per page.
- W2916173035 endingPage "139" @default.
- W2916173035 startingPage "139" @default.
- W2916173035 abstract "This paper aims at studying the impact of the accounting treatment of goodwill on the mandatory disclosure required by the International Accounting Standard (IAS) 36 on the impairment test of goodwill. We use a sample comprising 79 companies listed on Brussels stock exchange to show that there is a great heterogeneity in current accounting treatment of goodwill. We identify two groups of companies: those that display the goodwill on a separate line in their balance sheet and those that integrate it in their intangible assets. For the later, the only way to notice the presence of goodwill is by looking at the financial statement’s notes presumably because those notes are expected to receive less scrutiny. Even if the compliance is not complete, the first group complies more with the paragraph 134 of IAS 36 than the other. Moreover, companies with a significant goodwill compared to both total assets and intangible assets are more compliant with IAS 36. The findings finally reveal that the notices issued by the Financial Service and Markets Authority (FSMA) have a limited impact on the disclosure level. There are some areas of improvement but others such as goodwill allocation to cash generating unit, determination of the recoverable amount, description of key hypothesis and the sensitivity test need more effort on compliance." @default.
- W2916173035 created "2019-03-02" @default.
- W2916173035 creator A5032878858 @default.
- W2916173035 creator A5090534733 @default.
- W2916173035 date "2019-02-20" @default.
- W2916173035 modified "2023-09-23" @default.
- W2916173035 title "Goodwill’s Accounting Practices in Belgium and Compliance with IAS 36 Required Disclosures" @default.
- W2916173035 cites W1587619304 @default.
- W2916173035 cites W2011545617 @default.
- W2916173035 cites W2103183363 @default.
- W2916173035 cites W2161345026 @default.
- W2916173035 cites W2557258262 @default.
- W2916173035 cites W2560246757 @default.
- W2916173035 cites W2570710105 @default.
- W2916173035 cites W2888300531 @default.
- W2916173035 cites W3124770439 @default.
- W2916173035 cites W72486227 @default.
- W2916173035 doi "https://doi.org/10.5539/ibr.v12n3p139" @default.
- W2916173035 hasPublicationYear "2019" @default.
- W2916173035 type Work @default.
- W2916173035 sameAs 2916173035 @default.
- W2916173035 citedByCount "1" @default.
- W2916173035 countsByYear W29161730352022 @default.
- W2916173035 crossrefType "journal-article" @default.
- W2916173035 hasAuthorship W2916173035A5032878858 @default.
- W2916173035 hasAuthorship W2916173035A5090534733 @default.
- W2916173035 hasBestOaLocation W29161730351 @default.
- W2916173035 hasConcept C10138342 @default.
- W2916173035 hasConcept C121955636 @default.
- W2916173035 hasConcept C144133560 @default.
- W2916173035 hasConcept C17744445 @default.
- W2916173035 hasConcept C183206440 @default.
- W2916173035 hasConcept C199521495 @default.
- W2916173035 hasConcept C199539241 @default.
- W2916173035 hasConcept C200870193 @default.
- W2916173035 hasConcept C2776050585 @default.
- W2916173035 hasConcept C2778860618 @default.
- W2916173035 hasConcept C2780015409 @default.
- W2916173035 hasConcept C2781027943 @default.
- W2916173035 hasConcept C2781426361 @default.
- W2916173035 hasConcept C4577558 @default.
- W2916173035 hasConceptScore W2916173035C10138342 @default.
- W2916173035 hasConceptScore W2916173035C121955636 @default.
- W2916173035 hasConceptScore W2916173035C144133560 @default.
- W2916173035 hasConceptScore W2916173035C17744445 @default.
- W2916173035 hasConceptScore W2916173035C183206440 @default.
- W2916173035 hasConceptScore W2916173035C199521495 @default.
- W2916173035 hasConceptScore W2916173035C199539241 @default.
- W2916173035 hasConceptScore W2916173035C200870193 @default.
- W2916173035 hasConceptScore W2916173035C2776050585 @default.
- W2916173035 hasConceptScore W2916173035C2778860618 @default.
- W2916173035 hasConceptScore W2916173035C2780015409 @default.
- W2916173035 hasConceptScore W2916173035C2781027943 @default.
- W2916173035 hasConceptScore W2916173035C2781426361 @default.
- W2916173035 hasConceptScore W2916173035C4577558 @default.
- W2916173035 hasIssue "3" @default.
- W2916173035 hasLocation W29161730351 @default.
- W2916173035 hasLocation W29161730352 @default.
- W2916173035 hasOpenAccess W2916173035 @default.
- W2916173035 hasPrimaryLocation W29161730351 @default.
- W2916173035 hasRelatedWork W2008398739 @default.
- W2916173035 hasRelatedWork W2109670489 @default.
- W2916173035 hasRelatedWork W2343107356 @default.
- W2916173035 hasRelatedWork W2350503352 @default.
- W2916173035 hasRelatedWork W2916173035 @default.
- W2916173035 hasRelatedWork W3003330435 @default.
- W2916173035 hasRelatedWork W3124851966 @default.
- W2916173035 hasRelatedWork W583494276 @default.
- W2916173035 hasRelatedWork W605965855 @default.
- W2916173035 hasRelatedWork W613984715 @default.
- W2916173035 hasVolume "12" @default.
- W2916173035 isParatext "false" @default.
- W2916173035 isRetracted "false" @default.
- W2916173035 magId "2916173035" @default.
- W2916173035 workType "article" @default.