BRAND IMPAIRMENT TESTING DISCLOSURES AND COMPLIANCE

Abhishek Ranga

No 2020-33-08, Working papers from Voice of Research

Abstract: The shifting from IGAAP to Ind AS has resulted in a change in accounting for intangible assets, earlier accounting standard on intangible assets (IGAAP AS-26) prescribe amortization of intangible assets. In contrast, new accounting standards (particularly, Ind AS-38) prescribes annual amortization only for intangible assets with a definite life and annual impairment testing for intangible assets with an indefinite life. Thereby this transition has resulted in a change in the accounting treatment of 'Brand.' The purpose of the current study is to provide evidence of the extent of compliance concerning the disclosure requirements of brand impairment testing as per Ind-AS 36 Key Words:brand, brand impairment, brand impairmenttesting, testing, disclosure, compliance Policy

Date: 2020-03
New Economics Papers: this item is included in nep-acc
References: Add references at CitEc
Citations:

Downloads: (external link)
http://voiceofresearch.org/Doc/Mar-2020/March-2020_8.pdf Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vor:issues:2020-33-08

Access Statistics for this paper

More papers in Working papers from Voice of Research The Editor, Voice of Research E/1, Samay Appartments, Behind NID, Paldi. Ahmedabad. 380007.
Bibliographic data for series maintained by Dr. Avdhesh Jha ( this e-mail address is bad, please contact ).