Listar por tema "IFRS 3"
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Back to Goodwill Amortisation and the Financial Performance of Public and Private Firms in Spain
(Asociación Española de Profesores Universitarios de Contabilidad (ASEPUC); Universidad de Murcia, 2024)[Abstract] We take advantage of the change in goodwill regulation in Spain after 2016, to contribute with a comprehensive analysis of a scenario barely studied in the recent literature: the inverse transition from goodwill ...