The paper presents the use of the "time series model" to forecast the quarterly and yearly sales for a company with busi ness seasonality. These sales forecasts will represent the fundamental basis for estimating the external financing, using the percentage to sales method. Sales growth rates...

The paper presents the use of the “time series model” to forecast the quarterly and yearly sales for a company with busi ness seasonality. These sales forecasts will represent the fundamental basis for estimating the external financing, using the percentage to sales method. Sales growth...

In light of the difficulties encountered in assessing the value of the CGU (Cash Generating Unit) and of the cash flows associated with goodwill or other intangible assets of a company and after performing the impairment test as provided by the IAS 36-Intangibile Asset and the forecasts related...

In light of the difficulties encountered in assessing the value of the CGU (Cash Generating Unit) and of the cash flows associated with goodwill or other intangible assets of a company and after performing the impairment test as provided by the IAS 36-Intangibile Asset and the forecasts related...