Husmann, Sven; Schmidt, Martin - In: Accounting in Europe 5 (2008) 1, pp. 49-62
<title>Abstract</title> Entities reporting under IFRSs are required to determine a value in use in accordance with IAS 36: Impairment of Assets. The value in use is the present value of the expected future cash flows. Appendix A to the standard gives guidance on how to apply the DCF calculus in the context of...
