Title:	Accounting Discretion in GoodwillImpairments: UK Evidence
Authors:	Naser M. AbuGhazaleh, Osama M. Al-Hares, Clare Roberts
Keywords:	Accounting Discretion in GoodwillImpairments
Issue Date:	2011
Publisher:	Blackwell Publishing
Description:	This study examines managers’ use of discretion in determining goodwill impairment losses following the mandatory adoption of IFRS 3 “Business Combinations,” and whether this discretion reflects opportunistic reporting by managers or the provision of their private information. Although IFRS 3 was issued to improve the accounting treatment for goodwill and provide users with more useful and value-relevant information regarding the underlying economic value of goodwill, it has been criticized on the grounds of the managerial discretion inherent in impairment testing.
URI:	http://196.189.45.87:8080/handle/123456789/105209
Appears in Collections:	Accounting and Finance

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