De Santis, Maria Clara (A.A. 2021/2022) IAS 36: impairment of assets: case study on goodwill impairment. Tesi di Laurea in International accounting standards, Luiss Guido Carli, relatore Simone Scettri, pp. 113. [Master's Degree Thesis]

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Abstract/Index

Goodwill–definition, accounting treatment and measurement. Goodwill framework and Introduction to IAS 36–impairment of assets. Basics of impairment test. Cash generating units. Determining recoverable amount. Reversal of an impairment loss. Focus: methods and composition of CFs estimates. Identification of an asset that may be impaired: indicators of impairment. Disclosure. Case study: impairment of goodwill allocated to CGUs. Assumptions of the DCF model. DCF. Recoverable amount. The implementation of IAS 36: triggers and concerns, including the consequences of Covid-19. The issue of transparency–focus on IAS 36 implementation. Reporting objective: an insight of stewardship and agency theory. Implementation of IAS 36 in the light of Covid-19 outbreak.

References

Bibliografia: pp. 96-99.

Thesis Type:	Master's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Master's Degree Programs > Master's Degree program in Corporate Finance, English language (LM-77)
Chair:	International accounting standards
Thesis Supervisor:	Scettri, Simone
Thesis Co-Supervisor:	Fiori, Giovanni
Academic Year:	2021/2022
Session:	Summer
Deposited by:	Alessandro Perfetti
Date Deposited:	24 Nov 2022 17:01
Last Modified:	24 Nov 2022 17:01
URI:	https://tesi.luiss.it/id/eprint/34104

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