The Value-Relevance and Timeliness of Goodwill and Goodwill Impairment Losses Following the Adoption of Section 3062

2006 ◽  
Author(s):  
Denis Cormier ◽  
Pascale Lapointe-Antunes ◽  
Michel Magnan
2009 ◽  
Vol 44 (1) ◽  
pp. 56-78 ◽  
Author(s):  
Pascale Lapointe-Antunes ◽  
Denis Cormier ◽  
Michel Magnan

2014 ◽  
Vol 1 (3) ◽  
pp. 269
Author(s):  
Serhan Gürkan ◽  
Yasemin Köse

Other comprehensive income is the difference between net income as in the Income Statement and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the Profit or Loss Account. Value relevance of other comprehensive income is under discussion and considering other comprehensive income items all together might be misleading for financial performance. In the view of such information, discussing the value relevance of each other comprehensive income item, judgements are made.


2017 ◽  
Vol 35 (1) ◽  
pp. 97-120
Author(s):  
Seong Il Jeon ◽  
Ki Se Lee

2016 ◽  
pp. 437
Author(s):  
كيموش بلال ◽  
روابحي عبدالناصر

2019 ◽  
Vol 20 (2) ◽  
pp. 39-69
Author(s):  
Jeong Ok Kim ◽  
Yoojin Shin
Keyword(s):  

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