The European Community Regulation n.1606/2002 requires, as from January 1, 2005, the adoption of IAS/IFRS for all European listed companies obliged to draw up consolidated financial statements. The study contributes to the debate on the necessity to improve the quality of financial statements after this change and evolution. The aim of this research is to provide Singapore, who will be adopting IAS/IFRS in 2012, with Italian empirical evidence and best practice about implementation of the impairment test of goodwill, through the analysis of notes on the accounts of Italian banks, listed on the Milan Stock Exchange.
Impairment of goodwill: the case of disclosure in the italian banking system
BIANCONE, Paolo
2011-01-01
Abstract
The European Community Regulation n.1606/2002 requires, as from January 1, 2005, the adoption of IAS/IFRS for all European listed companies obliged to draw up consolidated financial statements. The study contributes to the debate on the necessity to improve the quality of financial statements after this change and evolution. The aim of this research is to provide Singapore, who will be adopting IAS/IFRS in 2012, with Italian empirical evidence and best practice about implementation of the impairment test of goodwill, through the analysis of notes on the accounts of Italian banks, listed on the Milan Stock Exchange.
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