VGU RESEARCH REPOSITORY
Please use this identifier to cite or link to this item:
https://epub.vgu.edu.vn/handle/dlibvgu/1187| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Nguyen Dang Anh Thu | en_US |
| dc.date.accessioned | 2021-10-28T06:45:05Z | - |
| dc.date.available | 2021-10-28T06:45:05Z | - |
| dc.date.issued | 2019 | - |
| dc.identifier.uri | http://epub.vgu.edu.vn/handle/dlibvgu/1187 | - |
| dc.description.abstract | As an extensive result of globalizing technology-based and knowledge-driven economy, a momentous increase in demand for business combinations and goodwill accounting that require tremendous improvements in current accounting treatments, hence a crucial need for amendments of the standard, specifically goodwill accounting, subsequent annual impairment test of goodwill and related disclosures guidance. This 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 decisions | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Vietnamese-German University | en_US |
| dc.rights | Attribution-NonCommercial 4.0 International | * |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc/4.0/ | * |
| dc.subject | Business comniations | en_US |
| dc.subject | Goodwill accounting | en_US |
| dc.title | A critical analysis of current dicussion regarding business comniations and goodwill accounting | en_US |
| dc.type | Thesis | en_US |
| item.languageiso639-1 | other | - |
| item.fulltext | With Fulltext | - |
| item.grantfulltext | restricted | - |
| Appears in Collections: | Finance & Accounting (FA) | |
Files in This Item:
| File | Size | Format | Existing users please Login |
|---|---|---|---|
| A critical analysis of current dicussion regarding business comniations and goodwill accounting.pdf | 874.67 kB | Adobe PDF |
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