Discount rates in disarray : evidence on flawed goodwill impairment testing
Year of publication: |
2009
|
---|---|
Authors: | Carlin, Tyrone M. ; Finch, Nigel |
Published in: |
Australian accounting review. - Richmond, Vic. : Blackwell Publ. Asia, ISSN 1035-6908, ZDB-ID 2193038-7. - Vol. 19.2009, 4, p. 326-336
|
Subject: | Geschäftswert | Goodwill | IFRS | Diskontierung | Discounting | Bilanzielle Bewertung | Accounting valuation |
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