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Software Solutions For Measuring And Forecasting The Cash Generating Unit Flows Related To Intangible Assets

Author

Listed:
  • Veronica R GROSU,

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Valeriu LUPU

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

In light of the difficulties encountered in assessing the value of the CGU (Cash Generating Unit) and of the cash flows associated with goodwill or other intangible assets of a company and after performing the impairment test as provided by the IAS 36-Intangibile Asset and the forecasts related to it, the aim of this paper is to identify and suggest software instruments that would assist in the measurement and forecasting of these elements. The employment of the SPSS and the NeuroShell programmes in analyzing and forecasting the changes in CGU and CGU flows has helped compare the results and the ensuing error margins, thus giving the business entity the possibility to select the best software option, depending on certain variables identified on a micro or a macroeconomic level that may affect the depreciation or the increases in value of the underlying assets for CGU or CGU flows.

Suggested Citation

  • Veronica R GROSU, & Valeriu LUPU, 2016. "Software Solutions For Measuring And Forecasting The Cash Generating Unit Flows Related To Intangible Assets," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 5(2), pages 1-32, July.
    • Handle: RePEc:scm:ecofrm:v:5:y:2016:i:2:p:32
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    File URL: http://ecoforumjournal.ro/index.php/eco/article/view/446/258
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    References listed on IDEAS

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    1. Ionel BOSTAN & Aurel BURCIU & Veronica GROSU, 2010. "The Consumerism and Consumer Protection Policies in the European Community," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 4(4(545)), pages 19-34, April.
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