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Valuation Implications for the Goodwill Impairment Test in Accordance with IAS 36 "Impairment of Assets"

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Listed:
  • Sorin PETRE
  • Lars WIECHEN

Abstract

Considering the significantly growing goodwill balances in IFRS financial statements and the recent economic developments in particular the annual goodwill impairment test became one of the epicentres for the preparation of financial statements in 2008. The impairment test's high complexity and lack of precise accounting guidance provides on the one hand an immense scope of discretion and room for interpretation which resulted in heterogeneous application of the standards IAS 36 and IFRS 3.

Suggested Citation

  • Sorin PETRE & Lars WIECHEN, 2009. "Valuation Implications for the Goodwill Impairment Test in Accordance with IAS 36 "Impairment of Assets"," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 4(1), pages 92-121.
    • Handle: RePEc:vaj:journl:v:4:y:2009:i:1:p:92-121
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    More about this item

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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