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首页> 外文期刊>Pacific Accounting Review >Goodwill impairment testing under IFRS: a false impossible shore?
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Goodwill impairment testing under IFRS: a false impossible shore?

机译：根据IFRS进行的商誉减值测试：错误的，不可能的支撑？

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Purpose – The purpose of this paper is to catalogue the practice of goodwill impairment testing in Australia and to provide evidence of the extent of compliance with respect to the disclosure requirements of international financial reporting standards (IFRS). Design/methodology/approach – The research question is addressed using an empirical archival approach with an emphasis on note-form disclosures in the audited financial accounts of 200 goodwill-intensive firms listed on the Australian Securities Exchange at 2006. The disclosures regarding impairment testing methodologies along with key input variables for the estimation of recoverable amounts are catalogued and an assessment is made of the extent to which such disclosures confirm with the requirement of AASB136. Findings – The results provide evidence of systematic non-compliance with the disclosure requirements of the IFRS goodwill impairment testing regime on the part of large listed Australian firms. Insight is gained into the level of difficulty experienced by large, sophisticated and well-resourced organisations in confronting the challenges associated with changing their financial reporting practices at the time of mandatory adoption of IFRS in Australia. Originality/value – While previous goodwill impairment testing studies have examined discount rate selection by reporting entities as one input variable solely under the value in use method, this paper provides empirical insights into all aspects of goodwill impairment testing for value in use, fair value and mixed method firms, cataloguing growth rate and forecast period disclosures. The paper provides a baseline study of compliance quality at the inception of IFRS in Australia.
机译：目的–本文的目的是对澳大利亚商誉减值测试的做法进行分类，并提供证据证明遵守国际财务报告准则（IFRS）披露要求的程度。设计/方法/方法–使用经验性档案方法解决研究问题，重点是在2006年在澳大利亚证券交易所上市的200家商誉密集型公司的经审计财务账目中的票据形式披露。有关减值测试方法的披露连同用于估计可收回金额的关键输入变量一起进行分类，并根据AASB136的要求对此类披露确认的程度进行评估。调查结果–结果提供了证据，证明澳大利亚大型上市公司有系统地不遵守IFRS商誉减值测试制度的披露要求。在澳大利亚强制采用IFRS时，我们可以洞悉大型，复杂且资源丰富的组织在面对与更改财务报告惯例有关的挑战时所遇到的困难程度。独创性/价值–尽管先前的商誉减损测试研究仅根据使用价值方法将报告实体的折现率选择作为一个输入变量进行了检验，但本文还是对商誉减值测试在各个方面的使用价值，公允价值和混合方法公司，对增长率进行分类并预测预测期。本文提供了在澳大利亚开始采用IFRS时对合规质量的基准研究。

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