Essays about: "Impairment testing of Goodwill"
Showing result 11 - 13 of 13 essays containing the words Impairment testing of Goodwill.
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11. Goodwill and the Prediction of Bankruptcy
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study investigates whether the transition to IFRS in Sweden with regards to goodwill impairment testing has affected bankruptcy prediction models based on accounting ratios. We compare data from reported IFRS financial statements with simulated Swedish GAAP data to determine the effect on the Skogsvik and Ohlson bankruptcy prediction models. READ MORE
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12. Impairment-testing of Goodwill -A Study of Companie's Reasoning Behind the Impairment-testing
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : Background and Problem Discussion: The amount of goodwill in Swedish companies has increased, while the write-offs have remained at a low level. The impairment-testing also demands a lot of discretion on part of the companies. This discretion will come to have considerable effect on the companies’ impairment-testing results. READ MORE
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13. Purchase Price Allocation and Impairment Testing - A straight application of standards?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : 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
