1,721,146 research outputs found
Impairment or amortization of goodwill? An analysis of CFO perceptions of goodwill accounting
No full textGiven the ongoing controversy around the accounting treatment of goodwill and the search by the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) for improvements to goodwill accounting, this study surveys a global sample of 352 chief financial officers (CFOs) to understand their perceptions of adopting a goodwill impairment-only approach compared to an amortization model. More than half of the respondents agree that alternative accounting treatments of impairment testing might provide more useful information. However, almost two thirds still prefer goodwill impairment testing to the amortization process. Theoretically, the study shows that the impairment-only model preference is associated with characteristics on an individual, firm and country level. The results indicate that more expert CFOs and overall CFO perceptions of firms’ economic conditions and the role of external auditors affect preference for the goodwill accounting model. Further, there is evidence that dominant ownership structures and accounting culture affect CFO preferences. The study investigates several areas in which regulators and standard setters can intervene, thereby contributing to the debate on whether to reintroduce the amortization of goodwill
Utilizzo delle briofite per la valutazione delle ricadute al suolo dei metalli pesanti durante l'esercizio di una centrale termoelettrica.
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Protocollo di campionamento della biomassa vegetale del sottobosco nelle aree LII della Rete CONECOFOR. FutMon Action Group D2 Nutrient cycling and critical loads. Rete Conecofor (LII).
No full textLe briofite nella valutazione delle deposizioni di metalli pesanti negli ecosistemi forestali (Rete nazionale integrata per il Controllo degli Ecosistemi Forestali - CON.ECO.FOR.)
No full textField manual of the 1st Trans-national training and field inter-comparison course in Ground Vegetation - Pian Cansiglio-Vallone Vallorch (Belluno-Treviso, Italy), July 20-23, 2009.
No full textIl monitoraggio della struttura popolazionistica degli ecosistemi forestali: lo strato erbaceo ed arbustivo.
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