Wertorientierte Kontrolle und Abweichungsanalyse auf Basis des Goodwill-Impairment-Tests nach IFRS
This paper aims to discuss the potential of using goodwill impairment tests according to IFRS for value-based management control. For the goodwill impairment test the value in use of a cash generating unit has to be determined annually. This small ’enterprise value’ provides many opportunities for value-based management control systems. The value in use of a cash generating unit is appropriate to measure approximately the economic profit of a business division. This leads to an improvement in value-based management control because the economic profit is an ideal measurement of performance which is suitable to carry out a variance analysis. Copyright Springer-Verlag 2007
Year of publication: |
2007
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Authors: | Haaker, Andreas |
Published in: |
Metrika. - Springer. - Vol. 18.2007, 1, p. 83-108
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Publisher: |
Springer |
Saved in:
Online Resource
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