Discount rates in disarray : evidence on flawed goodwill impairment testing
Tyrone M. Carlin & Nigel Finch
| Year of publication: |
2009
|
|---|---|
| Authors: | Carlin, Tyrone M. ; Finch, Nigel |
| Published in: |
Australian accounting review. - Richmond, Vic. : Blackwell Publ. Asia, ISSN 1035-6908, ZDB-ID 2193038-7. - Vol. 19.2009, 4, p. 326-336
|
| Subject: | Geschäftswert | Goodwill | IFRS | Diskontierung | Discounting | Bilanzielle Bewertung | Accounting valuation | Soziale Diskontrate | Social discount rate |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003930840