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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1008
DC FieldValueLanguage
dc.contributor.authorNguyen Dang Anh Thuen_US
dc.date.accessioned2021-03-09T07:52:55Z-
dc.date.available2021-03-09T07:52:55Z-
dc.date.issued2019-
dc.identifier.urihttp://epub.vgu.edu.vn/handle/dlibvgu/1008-
dc.description.abstractThis bachelor thesis purposed to provide a general discussion through the current application of IFRS 3 and IAS 36, emphasizing several deficiencies in standard requirements from feedback statements and comment letters that effortlessly results to ineffective implementation of the standard to business entities Financial Statement (FS) and audit report. Thus, to suggest potential approaches in improving or simplifying the impairment test of goodwill, to verify sufficient disclosures guidance in avoiding two-side effect of over-disclosing information, and to identify possibilities of reintroducing goodwill amortization. In order to achieve these objectives, the author analyzed 93 comment letters received and Post-Implementation Review of IFRS 3 (PIR of IFRS 3) to highlight outstanding problems encountered users in compliance with the standard, and to use IFRS Staff paper as supportive documents in deriving final decisionsen_US
dc.language.isoenen_US
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectBusiness combinationsen_US
dc.subjectGoodwill accountingen_US
dc.subjectPossible approaches.en_US
dc.titleA critical analysis of current discussions regarding business combinations and goodwill accountingen_US
dc.typeThesisen_US
item.languageiso639-1other-
item.fulltextWith Fulltext-
item.grantfulltextrestricted-
Appears in Collections:Finance & Accounting (FA)
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