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.


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.


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


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