The value relevance of goodwill and its disclosure for companies listed on the JSE

The value relevance of goodwill is a topic of ongoing discussion in accounting, because of the nature of this intangible asset, and changes in the accounting standards regarding the disclosure of goodwill and goodwill impairment. International Financial Reporting Standard (IFRS) 3 was implemented in...

Full description

Bibliographic Details
Main Author: Louw, Elmarie
Other Authors: Hall, J.H. (John Henry)
Language:en_US
Published: University of Pretoria 2021
Subjects:
Online Access:http://hdl.handle.net/2263/79025
Louw, E 2020, The value relevance of goodwill and its disclosure for companies listed on the JSE, PhD Thesis, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/79025>