Matches in SemOpenAlex for { <https://semopenalex.org/work/W3035256896> ?p ?o ?g. }
Showing items 1 to 67 of
67
with 100 items per page.
- W3035256896 endingPage "76" @default.
- W3035256896 startingPage "67" @default.
- W3035256896 abstract "The article describes the relationship between value creation, performance measurement and accounting for goodwill in accordance with the IFRS and US-GAAP. It shows how to use accounting information collected to verify goodwill for impairment in accordance with IAS36 (“Impairment of Assets”), and FAS142 (“Goodwill and Other Intangible Assets”) to improve internal control. The authors prove that the information for estimating goodwill of a company can make the foundation for the development of a system of performance measurement, which in turn provides the data about value creation and its future use. The paper provides practical evidence that adjustments of the information used for impairment testing generate the data which meet the requirements of optimal system of performance management. The paper contributes to the theory of accounting by developing an innovative indicator to measure the performance of the actual value created." @default.
- W3035256896 created "2020-06-19" @default.
- W3035256896 creator A5021781548 @default.
- W3035256896 creator A5048329206 @default.
- W3035256896 date "2020-05-07" @default.
- W3035256896 modified "2023-10-13" @default.
- W3035256896 title "Goodwill and Evaluation of Organization’s Effectiveness" @default.
- W3035256896 cites W1991072200 @default.
- W3035256896 cites W2061185870 @default.
- W3035256896 cites W2116578013 @default.
- W3035256896 cites W3122354509 @default.
- W3035256896 doi "https://doi.org/10.26794/2408-9303-2020-7-2-67-76" @default.
- W3035256896 hasPublicationYear "2020" @default.
- W3035256896 type Work @default.
- W3035256896 sameAs 3035256896 @default.
- W3035256896 citedByCount "3" @default.
- W3035256896 countsByYear W30352568962022 @default.
- W3035256896 countsByYear W30352568962023 @default.
- W3035256896 crossrefType "journal-article" @default.
- W3035256896 hasAuthorship W3035256896A5021781548 @default.
- W3035256896 hasAuthorship W3035256896A5048329206 @default.
- W3035256896 hasBestOaLocation W30352568961 @default.
- W3035256896 hasConcept C119857082 @default.
- W3035256896 hasConcept C121955636 @default.
- W3035256896 hasConcept C144133560 @default.
- W3035256896 hasConcept C163867264 @default.
- W3035256896 hasConcept C166957645 @default.
- W3035256896 hasConcept C169824061 @default.
- W3035256896 hasConcept C2776291640 @default.
- W3035256896 hasConcept C2778860618 @default.
- W3035256896 hasConcept C2780966255 @default.
- W3035256896 hasConcept C2781426361 @default.
- W3035256896 hasConcept C41008148 @default.
- W3035256896 hasConcept C95457728 @default.
- W3035256896 hasConceptScore W3035256896C119857082 @default.
- W3035256896 hasConceptScore W3035256896C121955636 @default.
- W3035256896 hasConceptScore W3035256896C144133560 @default.
- W3035256896 hasConceptScore W3035256896C163867264 @default.
- W3035256896 hasConceptScore W3035256896C166957645 @default.
- W3035256896 hasConceptScore W3035256896C169824061 @default.
- W3035256896 hasConceptScore W3035256896C2776291640 @default.
- W3035256896 hasConceptScore W3035256896C2778860618 @default.
- W3035256896 hasConceptScore W3035256896C2780966255 @default.
- W3035256896 hasConceptScore W3035256896C2781426361 @default.
- W3035256896 hasConceptScore W3035256896C41008148 @default.
- W3035256896 hasConceptScore W3035256896C95457728 @default.
- W3035256896 hasIssue "2" @default.
- W3035256896 hasLocation W30352568961 @default.
- W3035256896 hasOpenAccess W3035256896 @default.
- W3035256896 hasPrimaryLocation W30352568961 @default.
- W3035256896 hasRelatedWork W2119633533 @default.
- W3035256896 hasRelatedWork W2156893380 @default.
- W3035256896 hasRelatedWork W2265538477 @default.
- W3035256896 hasRelatedWork W2337455665 @default.
- W3035256896 hasRelatedWork W2392434452 @default.
- W3035256896 hasRelatedWork W3003330435 @default.
- W3035256896 hasRelatedWork W3121230702 @default.
- W3035256896 hasRelatedWork W3122828008 @default.
- W3035256896 hasRelatedWork W3126147107 @default.
- W3035256896 hasRelatedWork W3186843767 @default.
- W3035256896 hasVolume "7" @default.
- W3035256896 isParatext "false" @default.
- W3035256896 isRetracted "false" @default.
- W3035256896 magId "3035256896" @default.
- W3035256896 workType "article" @default.