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Wertorientierte Kontrolle und Abweichungsanalyse auf Basis des Goodwill-Impairment-Tests nach IFRS

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  • Andreas Haaker

Abstract

This paper aims to discuss the potential of using goodwill impairment tests according to IFRS for value-based management control. For the goodwill impairment test the value in use of a cash generating unit has to be determined annually. This small ’enterprise value’ provides many opportunities for value-based management control systems. The value in use of a cash generating unit is appropriate to measure approximately the economic profit of a business division. This leads to an improvement in value-based management control because the economic profit is an ideal measurement of performance which is suitable to carry out a variance analysis. Copyright Springer-Verlag 2007

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  • Andreas Haaker, 2007. "Wertorientierte Kontrolle und Abweichungsanalyse auf Basis des Goodwill-Impairment-Tests nach IFRS," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(1), pages 83-108, April.
    • Handle: RePEc:spr:metrik:v:18:y:2007:i:1:p:83-108
    DOI: 10.1007/s00187-007-0015-2
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    References listed on IDEAS

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    1. Wolfgang Schultze, 2005. "The Information Content of Goodwill-Impairments under FAS 142: Implications for External Analysis and Internal Control," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 57(3), pages 276-297, July.
    2. Klaus Trützschler & Ulrich David & Joachim Strauch & Claude Tomaszewski, 2005. "Unternehmensbewertung und rechnungslegung von akquisitionen: Die vorschriften nach IFRS und HGB vs. betriebswirtschaftliche rationalität," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 16(4), pages 383-406, December.
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    Cited by:

    1. Wolfgang Schultze & Andreas Weiler, 2007. "Performancemessung und Wertgenerierung: Entlohnung auf Basis des Residualen Ökonomischen Gewinns," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(2), pages 133-159, August.

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