How does impairment testing of non-financial assets consider the impact of climate change? Evidence from a European perspective
Candelori, Pierluigi (A.A. 2024/2025) How does impairment testing of non-financial assets consider the impact of climate change? Evidence from a European perspective. Tesi di Laurea in Business valuation, Luiss Guido Carli, relatore Marco Vulpiani, pp. 120. [Master's Degree Thesis]
Full text for this thesis not available from the repository.
Abstract/Index
Climate change. Climate change and firm value. Overview of the international sustainability reporting standards. ESMA and its role of harmonizing national authorities’ supervision. IFRS standards’ adoption by the EU and the subsequent international diffusion. IAS 36. Climate change impact on IFRS accounting standards, with a special focus on IAS 36. Climate change impact on the impairment test of non-financial assets: a synthesis of the evidence collected as a basis for research. Research’s setting and scope. Research’s results and observation. Research’s findings. Overview of the main research results, with possible justifications.
References
Bibliografia: pp. 111-120.
| 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: | Business valuation |
| Thesis Supervisor: | Vulpiani, Marco |
| Thesis Co-Supervisor: | Altieri, Michela |
| Academic Year: | 2024/2025 |
| Session: | Summer |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 14 Jan 2026 16:37 |
| Last Modified: | 14 Jan 2026 16:37 |
| URI: | https://tesi.luiss.it/id/eprint/44664 |
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