Does amortization of goodwill effect on companies' profits and future cash flows?
The International Accounting Standards Board (IASB) will discuss whether or not accounting rules for M&A change, and it plans to draw a conclusion in 2021. In view of this fact, it is considered that a series of large M&A have significant effects on corporate earnings worldwide. This paper e...
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Format: | Article |
Language: | English |
Published: |
Ümit Hacıoğlu
2020-09-01
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Series: | International Journal of Research In Business and Social Science |
Subjects: | |
Online Access: | https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/842 |