사업결합으로 취득한 영업권의 손상검사에 대한 연구 = A Study on Impairment Test of Goodwill acquired in a Business Combination

참고문헌 (Reference)

1 한국회계기준원회계기준위원회, "한국채택국제회계기준.한국채택국제회계기준해석서 제2110호(중간재무보고와 손상)"

2 한국회계기준원회계기준위원회, "한국채택국제회계기준 제1036호(자산손상)"

3 한국회계기준원회계기준위원회, "기업회계기준서 제3호(무형자산)"

4 한국회계기준원회계기준위원회, "기업인수ㆍ합병 등에 관한 회계처리준칙"

5 금융감독원 회계제도실, "국제회계기준의 이해와 도입준비" 2009

6 금융감독원, "국제회계기준도입시 영향이 큰 회계처리 항목과 사전공시해설 PPT자료"

7 손혁, "국제회계기준 도입에 따른 무형자산 관련 세법 규정의 개정방안" 한국세무학회 11 (11): 219-252, 2010

8 Francis.j.R, "The joint Effect of Investor Protection and Big $ Audits on Earnings Quality around the World" 25 : 157-191, 2008

9 Stokes,D.J, "The Value of Quality Auditing in Enfocing and Implementing IFRS:The Case of Goodwill Impairment" 1-39, 2009

10 Healy,P.M, "Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure" 16 : 485-520, 1999

11 Ashbaugh.H, "Non-US Firms' Accounting Standard Choices" 20 (20): 129-153, 2001

12 Hirschey,M, "Investor Underreaction to Goodwill Write-Offs" 59 : 75-84, 2003

13 Ball,R, "International Financial Reporting Standards(IFRS):Pros and Cons for Investors" 36 : 5-27, 2009

14 Barth.M.E, "International Accounting Standards and Accounting Quality" 46 (46): 467-498, 2008

15 Christensen,H.B, "Incentives or Standards:What Determines Accounting Quality Changes around IFRS Adoption?" 2008

16 Poel,K.V, "IFRS Goodwill Impariment test and Earnings ManagementL the Influence of Audit Quality and the Institutional Enviornment" 1-46, 2009

17 Moehrle,S.R, "How Informative Are Earnings Numbers That Exclude Goodwill Amortization?" 15 : 243-255, 2001

18 Carlin, T. M, "Goodwill Impairment Testing under IFRS-A False Impossible Shore?" 1-33, 2008

19 Eldrigde,S., "Goodwill Impairment Potential:Lessons From Purchase Acquisitions Bank Accounting & Finance"

20 Li,Z, "Goodwill Impairment Loss:Causes and Consequences" 1-47, 2004

21 Jennings,R, "Goodwill Amortization and the Usefulness of Earnings" 57 : 20-28, 2001

22 Paananen,M, "Fair Value Accounting for Goodwill Under IFRS:An Exploratory Study of the Comparability in France,Germany,and the United Kingdom" 1-37, 2008

23 Glaum, Street, "EU Implementation of IFRS and the Fair Value Directive:A report for the European Commission" ICAEW 2007

24 Gassen,J, "Applying IFRS in Germany:Determinants and Consequences" 1-38, 2006