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Disclosure Quality Of Goodwill Impairment Testing: A Disclosure Index

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dc.contributor.authorKhairil Faizal Bin Khairien_US
dc.contributor.authorNur Hidayah Binti Lailien_US
dc.contributor.authorDung Manh Tranen_US
dc.date.accessioned2024-05-27T14:50:34Z
dc.date.available2024-05-27T14:50:34Z
dc.date.issued2012
dc.descriptionJournal of Economics and Development, Vol 14, Iss. 1, pp. 5-30en_US
dc.description.abstractThis study sets out to offer proof of several important questions relating to the quality of information disclosed on goodwill impairment process under the new requirements of FRS 36. This study investigates the compliance level and disclosure quality of FRS 36 by top 20 of Singaporean listed firms in SGX at 2007 based on their market capitalization. In order to achieve the objective of this study, the weighted index is chosen because this index being able to differentiate the quality and importance of each mandatory disclosure under FRS 36. The weighted index was developed by constructing disclosure scoring sheet, obtaining annual reports of 20 sampled Singapore firms for particular year, completing scoring sheet for each firms by assigned weighted for the disclosure items and calculating disclosure weighted index. The weighted index was analyzed to examine the firm’s compliance with the FRS 36 disclosure requirements. The results of this study revealed that 18 out of 20 (90%) firms in Singapore failed to comply with the most basic elements of the FRS 36 pertaining to goodwill impairment testing especially in allocating goodwill into the CGUs and key assumptions used in determining the recoverable amount of CGU assets. Keywords: Impairment Testing, FRS 36, Weighted Index, Singapore.en_US
dc.identifier.epage30
dc.identifier.issn1859-0020
dc.identifier.issue1
dc.identifier.other383-4
dc.identifier.spage5
dc.identifier.urihttps://papers.ssrn.com/sol3/papers.cfm?abstract_id=2119690
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/3849
dc.identifier.volume14
dc.language.isoenen_US
dc.publisherNational Economics University (NEU), Vietnamen_US
dc.relation.ispartofJournal of Economics & Developmenten_US
dc.subjectImpairment Testing,en_US
dc.subjectFRS 36,en_US
dc.subjectWeighted Index,en_US
dc.subjectSingapore.en_US
dc.titleDisclosure Quality Of Goodwill Impairment Testing: A Disclosure Indexen_US
dc.typeArticleen_US
dspace.entity.typePublication

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