The Resource Asset Impairment Test für den Goodwill nach ED-IAS 36 im Lichte qualitativer Anforderungen an die IAS/IFRS-Rechnungslegung = Asset impairment test for goodwill according to ED-IAS 36 under consideration of the qualitative characteristics of IAS/IFRS-financial statements

Asset Impairment Test für den Goodwill nach ED-IAS 36 im Lichte qualitativer Anforderungen an die IAS/IFRS-Rechnungslegung = Asset impairment test for goodwill according to ED-IAS 36 under consideration of the qualitative characteristics of IAS/IFRS-financial statements

Label
Asset Impairment Test für den Goodwill nach ED-IAS 36 im Lichte qualitativer Anforderungen an die IAS/IFRS-Rechnungslegung = Asset impairment test for goodwill according to ED-IAS 36 under consideration of the qualitative characteristics of IAS/IFRS-financial statements
Title
Asset Impairment Test für den Goodwill nach ED-IAS 36 im Lichte qualitativer Anforderungen an die IAS/IFRS-Rechnungslegung = Asset impairment test for goodwill according to ED-IAS 36 under consideration of the qualitative characteristics of IAS/IFRS-financial statements
Creator
Subject
Language
eng
Summary
Essay on he question whether the asset-impairment-only-approach for goodwill according to ED-IAS satisfies the conditions of the qualitative characteristics of IAS/IFRS-financial statements. The asset-impairment-only-approach contains more relevant data in comparison with the traditional amortization on a systematic basis, on the other hand there are missing additional data, e.g. the value of the internally generated goodwill or the differences between fair values and book values of cash generating units without impairment losses. The asset-impairment-only-approach includes a lot of deficits in the reliability of information, especially the principle of faithful representation and the neutrality of information, which is caused by different possibilities in determination of the impairment loss. As the comparability of information needs consistency in the structure of cash generating units, in the level, to which corporate assets are distributed, and in the valuation method applied for the calculation of the value in use of a cash generating unit in nearly all practical cases it could not be reached for a comparison between IAS/IFRS applying enterprises
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 13 (2003),
http://library.link/vocab/creatorName
Kirsch, H
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • goodwill
  • IAS
Label
Asset Impairment Test für den Goodwill nach ED-IAS 36 im Lichte qualitativer Anforderungen an die IAS/IFRS-Rechnungslegung = Asset impairment test for goodwill according to ED-IAS 36 under consideration of the qualitative characteristics of IAS/IFRS-financial statements
Instantiates
Publication
Label
Asset Impairment Test für den Goodwill nach ED-IAS 36 im Lichte qualitativer Anforderungen an die IAS/IFRS-Rechnungslegung = Asset impairment test for goodwill according to ED-IAS 36 under consideration of the qualitative characteristics of IAS/IFRS-financial statements
Publication

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