Zobrazeno 1 - 3
of 3
pro vyhledávání: '"Jorge Pallarés Sanchidrián"'
Publikováno v:
Revista Mexicana de Economía y Finanzas Nueva Época REMEF, Vol 16, Iss 0, Pp e702-e702 (2021)
In the absence of amortization of goodwill, the purpose of this study is to identify whether the impairment test was applied uniformly between 2005 and 2015 at the 45 biggest banks in Europe, during the first decade of IFRS application. Likewise, an
Externí odkaz:
https://doaj.org/article/28805d627d674ec2986f1acdd206a254
Publikováno v:
Revista Mexicana de Economía y Finanzas. 16:1-24
In the absence of amortization of goodwill, the purpose of this study is to identify whether the impairment test was applied uniformly between 2005 and 2015 at the 45 biggest banks in Europe, during the first decade of IFRS application. Likewise, an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::433a6ea3a6c0e13f943746f3221e8e91
https://doi.org/10.21919/remef.v16i0.702
https://doi.org/10.21919/remef.v16i0.702
Publikováno v:
Journal of Banking Regulation. 22:24-38
The traditional model of systematic amortization over its useful life was replaced by the annual application of an impairment test, with the intention of correcting the problems of the lack of relevance and difficulty in estimating said useful life o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f8ea234e2548ac8ee69bf9c8d018b3f4
https://doi.org/10.1057/s41261-020-00126-0
https://doi.org/10.1057/s41261-020-00126-0