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This study presents some evidence of discount rate selection on goodwill impairment testing under the new requirements of FRS 36. The selection of discount rates is believed to be an important key factor that affects the outcome of impairment assessment, especially when using the method of value...
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Unternehmensbewertung überaus populäre Methode der Vergleichsbewertung anhand von Multiplikatoren und kommt zu dem Ergebnis, dass die …
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