{"id":74711,"date":"2016-10-04T13:25:00","date_gmt":"2016-10-04T13:25:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=76a14d9ad9e291dffc1b22d594de0134"},"modified":"2016-10-04T13:25:00","modified_gmt":"2016-10-04T13:25:00","slug":"second-quantitative-study-on-goodwill-and-impairment","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=74711","title":{"rendered":"Second quantitative study on goodwill and impairment"},"content":{"rendered":"<p>Similar to the European Financial Reporting Advisory Group (EFRAG), the Accounting Standards Board of Japan (ASBJ) took up research on goodwill and goodwill impairment following the post-implementation review of IFRS 3 &#8216;Business Combinations&#8217;. Originally, these two research efforts were not connected, only relatively late in the process data and findings were combined and exchanged. Therefore, the ASBJ research report now published is a companion piece to the EFRAG report published last week but not identical.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Similar to the European Financial Reporting Advisory Group (EFRAG), the Accounting Standards Board of Japan (ASBJ) took up research on goodwill and goodwill impairment following the post-implementation review of IFRS 3 &#8216;Business Combinations&#8217;. Original&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/74711"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74711"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/74711\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}