Jun 052015
 
<!--:en-->Should we impair or amortize goodwill?<!--:-->

Reasons for and against impairment and amortization in goodwill Current accounting standards mandate that goodwill is measured at cost less any accumulated impairment losses. The acquirer must test goodwill for impairment annually or more frequently. Previous standards required goodwill to be amortized annually. The debate however is still open, should we impair or should we amortize […]

Jun 062014
 
<!--:en-->Usefulness of the Management Commentary<!--:-->

PhD. Soledad Moya Finance and Management Control Department The roadmap towards comparability and transparency in Europe is leading some national accounting regulators, like the Spanish one for example, to devote efforts towards harmonization of accounting standards. But not only of accounting standards but also of financial information provided by entities and not always compulsory, but […]