Essays about: "Josefin Kihlgren"

Found 1 essay containing the words Josefin Kihlgren.

  1. 1. Cross-country differences in goodwill impairment - A study of the use of discount rates, terminal growth rates, and cash-generating units under IFRS from 2005 to 2013

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Johan Collin; Josefin Kihlgren; [2014]
    Keywords : IFRS 3; IAS 36; Goodwill; Impairment testing; Discount rate;

    Abstract : This study investigates the cross-country use of elemental components under IFRS when testing for goodwill impairments with the value in use-method. The study is based on the aspect of accounting conservatism and studies 290 large listed companies in three countries: the U.K., Sweden, and Germany, during the period of 2005-2013. READ MORE