Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/178952
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- Title
- Examining the practice of contemporary goodwill accounting in Malaysia
- Related
- Accounting and Finance Association of Australia and New Zealand Conference (5 - 7 July 2009 : Adelaide)
- Related
- Faff, Robert. 2009 AFAANZ Conference proceedings, 5-7 July 2009, Adelaide, Australia. Carlton, Vic. : AFAANZ, 2009, p.1-22
- Related
- http://www.afaanz.org/openconf/2009/openconf.php
- Publisher
- Australia : Accounting and Finance Association of Australia and New Zealand
- Date
- 2009
- FoR/RFCD Code(s)
-
150100 Accounting, Auditing and Accountability
- Author/Creator
- Carlin, Tyrone
- Author/Creator
- Finch, Nigel
- Author/Creator
- Laili, Hidayah
- Description
- The recent introduction of FRS 136 in Malaysia presents an opportunity to examine the practice of goodwill accounting by first-time reporting entities and to yield insights into the implications of and challenges associated in Malaysia with transition to a new reporting regime. By examining actual disclosures with mandated requirements of the standard we find evidence of a wide range of diversity in practice by large listed Malaysian with many firms failing to meet even basic disclosure requirements. These finding suggest that continued improvement is required by Malaysian companies and their auditors before Malaysian practice meets international standards.
- Description
- 22 page(s)
- Subject Keyword
- 150100 Accounting, Auditing and Accountability
- Resource Type
- conference paper
- Organisation
- Macquarie University. Macquarie Graduate School of Management
- Identifier
- http://hdl.handle.net/1959.14/178952
- Identifier
- ISSN:1328-780X
- Identifier
- mq-rm-2008004327
- Language
- eng
- Reviewed
