Aschfalk-Evertz, Agnes; Oliver, Rüttler - Fachbereich Wirtschaftswissenschaften, Hochschule für … - 2013
This paper analyses the role and the methods of the determination of discount rates used for goodwill impairment testing according to IFRS. In addition to analysing the regulations laid out by the applicable IFRS, the paper displays the results of an empirical analysis of the discount rates used...