Articles

Compliance with goodwill impairment disclosure and reasons provided by management: Evidence from South Africa

Published in: South African Journal of Accounting Research
Volume 38 , issue 2 , 2024 , pages: 91–112

DOI: 10.1080/10291954.2023.2277560

Author(s): E. Louw University of Pretoria, South Africa , J. H. Hall University of Pretoria, South Africa , L. M. Brümmer University of Pretoria, South Africa

Keywords: goodwill impairment disclosure , goodwill impairment disclosure compliance , reasons for goodwill impairments , IFRS 3 , IAS 36

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Abstract

Purpose: The aim of this article is to investigate compliance with the IFRS disclosure requirements regarding goodwill impairment testing in the South African setting, using JSE-listed firms as a sample. The article considers the explanatory strategies used by management to provide reasons for goodwill impairment.

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