Practices underlying the accounting treatment of goodwill: the relevance of recognizing impairment losses and their impact on the results
Over the years, the accounting treatment of goodwill has undergone some changes, one of which being the most pertinent is the suspension of its systematic amortization, to become only the object of regular impairment tests, as its useful life was undefined. More recently, however, this accounting po...
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| Format: | article |
| Language: | por |
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2022
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| Online Access: | http://hdl.handle.net/10198/25153 |
| Country: | Portugal |
| Oai: | oai:bibliotecadigital.ipb.pt:10198/25153 |