Impairment of assets

Marrandino, Carmela (A.A. 2018/2019) Impairment of assets. Tesi di Laurea in Principi contabili internazionali, Luiss Guido Carli, relatore Fabrizio Di Lazzaro, pp. 105. [Master's Degree Thesis]

Full text for this thesis not available from the repository.

Abstract/Index

Il bilancio e i principi contabili internazionali. Il processo di armonizzazione contabile. IAS 36, impairment of assets. Determinazione del valore recuperabile. Impairment test dell’avviamento. Test dell’avviamento attraverso le cash generating units. Analisi empirica.

References

Bibliografia: pp. 92-93. Sitografia: p. 94.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree Program in Accounting, control and finance (LM-77)
Chair: Principi contabili internazionali
Thesis Supervisor: Di Lazzaro, Fabrizio
Thesis Co-Supervisor: Fortuna, Fabio
Academic Year: 2018/2019
Session: Extraordinary
Deposited by: Alessandro Perfetti
Date Deposited: 09 Sep 2020 06:11
Last Modified: 09 Sep 2020 06:11
URI: https://tesi.luiss.it/id/eprint/27094

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