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 : Entrepreneurship and Africa’s Cultural Context , 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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