Essays about: "Emma Wallgren"

Found 1 essay containing the words Emma Wallgren.

  1. 1. Purchase Price Allocation and Impairment Testing - A straight application of standards?

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

    Author : Nathalie Redmo; Emma Wallgren; [2011]
    Keywords : purchase price allocation; impairment testing; goodwill; intangible assets; IFRS;

    Abstract : The importance of goodwill and intangible assets has amplified over the years as both their presence in the standards and their values in the financial reports have increased. How the purchase price allocation (PPA) and the subsequent impairment testing process are made is of great importance as different choices have different consequences on for example the financial reports and key ratios. READ MORE