Essays about: "CGU"

Found 2 essays containing the word CGU.

  1. 1. Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Sabina Andersson; Frida Wenzel; [2014-06-17]
    Keywords : Impairment; Impairment test; Impairment loss; IFRS; IAS 36; Fixed asset; Assessment; Recovera-ble amount; Value in use; Discount rate; Cash flows; Fair value; CGU;

    Abstract : Background and Discussion: Impairment has been debated within the professionals. IAS 36 seems to be a challenging area since it is a focus area for NASDAQs annual review of financial reports in 2012. The report shows that application of IAS 36 is beneath contempt. READ MORE

  3. 2. The Certainty of a CGU-Specific WACC - Estimating Complications of Applying a Company-Wide Discount Rate

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Axel Jonsson; Oskar Jönsson; [2014]
    Keywords : WACC; cash generating units; impairment test; IAS 36; disclosures; Business and Economics;

    Abstract : Purpose: (1) Determine whether there is an inconsistency between the disclosed WACC and the WACC applied in CGU’s for internal impairment tests, with respect to IAS 36. (2) Determine to what extent companies apply a company-wide WACC internally in all CGU’s, when conducting impairment tests in accordance with IAS 36. READ MORE