Accounting for Goodwill: The Emergence of the Impairment Solution Through the British Experience

Inès Bouden () and Rouba Chantiri Chaudemanche ()
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Inès Bouden: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Rouba Chantiri Chaudemanche: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Keywords: goodwill; impairment tests; innovation; standard-setting process (search for similar items in EconPapers)
Date: 2006-10
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Published in EIASM 2nd Workshop on "Visualising, Measuring, and Managing Intangibles and Intellectual Capital", Oct 2006, Maastricht, Netherlands. pp.1-20

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00151308

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