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Practices underlying the accounting treatment of goodwill: the relevance of recognizing impairment losses and their impact on the results

2020Journal article Open access
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dc.contributor.authorPousa, Soraia
dc.contributor.authorPires, Amélia M.M.
dc.date.accessioned2022-03-04T13:58:48Z
dc.date.available2022-03-04T13:58:48Z
dc.date.issued2020
dc.description.abstractOver the years, the accounting treatment of goodwill has undergone some changes, one of which being the most pertinent is the suspension of its systematic amortization, to become only the object of regular impairment tests, as its useful life was undefined. More recently, however, this accounting policy has resumed, that is, the subsequent measurement of goodwill considers its systematic amortization again. It is in this context that the present work is developed, whose main objective is to discuss the changes produced in the accounting treatment applicable in Portugal to goodwill in its subsequent recognition, essentially in terms of the relevance and sufficiency of the recognition of impairment losses and its impact on results. In order to answer it, a qualitative methodology was adopted, using content analysis applied to data collected from the 2014-2017 reports and accounts of a set of companies selected from the universe of companies in Portugal, listed and unlisted, among those in their balance sheets, under intangible assets, the goodwill equity element. In a complementary way, we also proposed to identify if the most recent reform introduced in the Portuguese regulations, with effect from 2016, produced significant changes. The results show that the recognition of impairment losses is low, mainly in unlisted companies, which is in line with the theory, and that the recent change in accounting standards also seems to be meaningless.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationPousa, S.; Pires, Amélia M.M. (2020). Practices underlying the accounting treatment of goodwill: the relevance of recognizing impairment losses and their impact on the results. Revista GESTIN. ISSN 1645-2534. 20-21, p. 201-220.pt_PT
dc.identifier.issn1645-2534
dc.identifier.urihttp://hdl.handle.net/10198/25153
dc.language.isoporpt_PT
dc.peerreviewedyespt_PT
dc.publisherEscola Superior de Gestão do IPCBpt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectGoodwillpt_PT
dc.subjectMeasurementpt_PT
dc.subjectImpairmentpt_PT
dc.subjectEarning managementpt_PT
dc.subjectEarning manipulationpt_PT
dc.titlePractices underlying the accounting treatment of goodwill: the relevance of recognizing impairment losses and their impact on the resultspt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlaceEscola Superior de Gestão do IPCBpt_PT
oaire.citation.endPage220pt_PT
oaire.citation.issue20-21pt_PT
oaire.citation.startPage201pt_PT
oaire.citation.titleRevista GESTINpt_PT
oaire.citation.volumeAno XVpt_PT
person.familyNamePires
person.givenNameAmélia M.M.
person.identifier.ciencia-idD219-7067-D5E5
person.identifier.orcid0000-0003-4312-3820
person.identifier.ridA-1734-2018
person.identifier.scopus-author-id57194105891
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication3b35ff83-9161-4ada-899c-8c68a22854ee
relation.isAuthorOfPublication.latestForDiscovery3b35ff83-9161-4ada-899c-8c68a22854ee

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