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Title: Literature Review on New IFRS Treatment of Goodwill
1. Research question: Is the new IFRS treatment of goodwill simply brought the subjectivity and ambiguity into financial reporting, and increases the possibility of creative accounting?
2. Motivation: To investigate whether the new treatment simply brought the subjectivity and ambiguity into financial reporting, and increases the possibility of creative accounting in depth.
3. Indication of literature sources Academic journal articles (see next three pages)
4. Methodology Phenomenology research, see reality as a concrete structure.
5.Research methods The desk-based literature research will be used to collect the academic journal articles which relevant to the areas like goodwill or impairment review, etc. All the articles selected should be published after 1990 to ensure reflecting business reality. After studying the selected articles, I will induce their opinions and group in them. The most common used sources are the database from University of Glasgow library, G, EBSCO Host research database, etc.
6. Ethical considerations I will make very careful reference on every opinion that I have taken from someone else. I will clearly record the details of the reference sources, and pre-numbered on each notes to ensure I would not miss any one.
7. Potential results and contribution The new IFRS treatment of goodwill has brought some subjectivity and ambiguity into financial reporting and increases the possibility of creative accounting. However, some of the priority to its precedents cannot be ignored.
8. Possible limitations Due to the amount of reading, time pressure, and language ability it is possible that I may misunderstand some of the writers’ ideas.
9. Expected conclusions We cannot simply say that new IFRS treatment of goodwill has brought the subjectivity and ambiguity, and increases the possibility of creative accounting. It’s likely to be adopted by more countries i
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