Essays about: "cash generating units"

Found 4 essays containing the words cash generating units.

  1. 1. Cash flow and capital employed: Its relationship and impact on firm value – a Case Study of a firm operating in the technique development industry

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : William Bratt; Linnéa Larsson; [2015-10-01]
    Keywords : Cash Flow; Capital Employed; Firm Value; Sensitivity Analysis;

    Abstract : Introduction: Maximizing the shareholder value is the main purpose for many firms. To be able to do so it is important to work with the firm’s cash flow and return on capital employed. Many firms only focus on generating a good profit and forget or find it complicating to work with the cash flow due to difficult calculations. READ MORE

  3. 2. 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

  4. 3. 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

  5. 4. RR 17 in an economic boom : The impairment procedure of goodwill

    University essay from Handelshögskolan vid Umeå universitet

    Author : Magdalena Perlinska; Johanna Johansen; [2009]
    Keywords : RR 17; impairment; goodwill; cash generating unit;

    Abstract : In 2005 a new recommendation was implemented, IAS 36 "Impairment of intangible assets". The Swedish translation of the recommendation is RR 17. The previous treatment of impairment of goodwill was to amortize it over a certain amount of years. READ MORE