Browsing Master theses by Author "Patel, Ibrahim"
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Accounting Treatment of Goodwill under IFRS in the EU: The impact of enforcement
Ljungvall, Sebastian; Patel, Ibrahim (2014-10-07)Background and problem: The switch-over from amortization to impairment of goodwill assets led to increased levels of reported goodwill in Sweden. When the US made a similar switch it did not see a similar rise in reported ...