Goodwill hunting
Article Abstract:
Australian accounting standards boards have jointly issued an exposure draft on business combinations for greater global convergence in financial reporting, which incorporates the changes to accounting for goodwill. The exposure draft covers three areas of accounting known in Australia as ED 109. Companies will be required to allocate acquired goodwill to cash generating units (CGUs).
author: Ravlic, Tom
Publisher: Australian Society of Practising Accountants
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 2003
Goodwill (Business)
Once more into the breach
Article Abstract:
The adverse implications on non-compliance with the International Financial Reporting Standards that will soon cover Australian companies are discussed.
author: Rawlings, Nicole
Publisher: Hardie Grant Magazines
Publication Name: In the Black
Subject: Banking, finance and accounting industries
ISSN: 1832-0899
Year: 2004
Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Reporting & Disclosure, Financial Regulation & Reporting, International aspects, International Accounting Standards Board, Financial disclosure
Changes afoot for share schemes
Article Abstract:
The implications of AASB 2 Share-based Payments standard, for employee share ownership programs are discussed.
author: Bean, Gerry, Coghlan, Matthew
Publisher: Hardie Grant Magazines
Publication Name: In the Black
Subject: Banking, finance and accounting industries
ISSN: 1832-0899
Year: 2006
Pension, health, and welfare funds, Pension Funds, Stock Ownership Plans, Employee-Owned Corps, Employee stock ownership plans
subjects list: Standards, Australia, Laws, regulations and rules, Accounting and auditing, Accounting, Government regulation, Business enterprises
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