Essays about: "Impairment-testing"

Showing result 11 - 12 of 12 essays containing the word Impairment-testing.

1. 11. Impairment-testing of Goodwill -A Study of Companie's Reasoning Behind the Impairment-testing

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sebastian Ljungvall; Simon Olsson; [2012-06-20]
   Keywords : Impairment-testing; goodwill; institutionalization; value-in-use;

   Abstract : 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

3. 12. 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