Wir analysieren die Vorgehensweise bei der Diskontierung langfristiger Projekte. Unsere Untersuchungen zur reinen … formulation of an adjusted OLG-discounting method (GAD) of consumption units, taking into consideration intra- and …

Carlin and Finch, this issue, compare goodwill impairment discount rates used by a sample of large Australian firms … opportunistically select goodwill discount rates subsequent to the 2005 introduction of International Financial Reporting Standards … (IFRS) in Australia. This is a worthwhile objective given that IFRS introduced an impairment regime, and within this regime …

themanagerial discretion allowed by the standard could lead to biased decisions inmanagers’ determination of goodwill impairment …

This case requires a detailed analysis of impairments of both long-lived assets and goodwill for First Motors …

goodwill. The present paper is part of the research done in the doctoral thesis and we consider it very important to have a … goodwill both from the point of view of the accounting literature and the economic practice (regarding the evaluation and … and history, being a study focusing on the international accounting of goodwill in the past, present and future. In …