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Discount rates in disarray : evidence on flawed goodwill impairment testing

Carlin, Tyrone M.; Finch, Nigel - In: Australian accounting review 19 (2009) 4, pp. 326-336

Persistent link: https://www.econbiz.de/10003930840

Discount rates in disarray : evidence on flawed goodwill impairment testing : comment

Gallery, Gerry - In: Australian accounting review 19 (2009) 4, pp. 337-339

Persistent link: https://www.econbiz.de/10003930841

Discount rates in disarray : evidence on flawed goodwill impairment testing : comment

Lonergan, Wayne - In: Australian accounting review 19 (2009) 4, pp. 340-341

Persistent link: https://www.econbiz.de/10003930854

Commentary: some further evidence on discount rate selection in the context of goodwill impairment testing

Carlin, Tyrone M.; Finch, Nigel - In: Australian accounting review 20 (2010) 4, pp. 400-402

Persistent link: https://www.econbiz.de/10008809500

Evidence on the Use of Outlier Discount Rates in IFRS Goodwill Impairment Testing

Carlin, Tyrone M.; Finch, Nigel - 2010

Discount rate selection represents a centrally material factor impacting valuation models. Given the strong reliance on discounted cash flow modelling as a basis for determining an asset’s recoverable amount, the judgment exercised by reporting entities regarding rate selection is of paramount...

Persistent link: https://www.econbiz.de/10014198156