What is it about?
This paper examines the magnitude of goodwill recognized in business combinations during the years 2005 to 2009 by the Portuguese companies listed on Euronext Lisbon, and characterize the amount of the other intangible assets recognized separately from goodwill.
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Why is it important?
Our findings provide feedback to standard setters in an effort to improve practice in the application of IFRS 3. Moreover, they reinforce their recent concerns regarding the post‐implementation review of business combinations, as well as the ongoing project of the IASB, whose objective is to improve disclosures in existing standards.
Perspectives
I hope this article contributes to keeping the debate on goodwill accounting in order to improve the quality of the information disclosed about this asset.
Prof. Carla Carvalho
University of Aveiro
Read the Original
This page is a summary of: The Recognition of Goodwill and Other Intangible Assets in Business Combinations - The Portuguese Case, Australian Accounting Review, March 2016, Wiley,
DOI: 10.1111/auar.12073.
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