The Discount Rate: A Note on IAS 36
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DOI: 10.1080/17449480802088762
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References listed on IDEAS
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- Patrizia Gazzola & Stefano Amelio & Fragkoulis Papagiannis & Elena-Madalina Vatamanescu, 2019. "Financial Reporting in European Football Teams: A Disclosure Analysis of Player Registrations," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 182-206, October.
- He, Liyu, 2020. "Discount rate behaviour in fair value reporting," Journal of Behavioral and Experimental Finance, Elsevier, vol. 28(C).
- Gerry Gallery, 2009. "Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing," Australian Accounting Review, CPA Australia, vol. 19(4), pages 337-339, December.
- Rainer Baule, 2019. "The cost of debt capital revisited," Business Research, Springer;German Academic Association for Business Research, vol. 12(2), pages 721-753, December.
- Alain Schatt & Leonidas Doukakis & Corinne Bessieux-Ollier & Elisabeth Walliser, 2016.
"Do Goodwill Impairments by European Firms Provide Useful Information to Investors?,"
Accounting in Europe, Taylor & Francis Journals, vol. 13(3), pages 307-327, September.
- Alain Schatt & Leonidas Doukakis & Corinne Bessieux-Ollier & Élisabeth Walliser, 2016. "Do goodwill impairments by European firms provide useful information for investors?," Post-Print halshs-03531855, HAL.
- Pietro Pavone, 2018. "Accounting Frauds And Evaluative Discretion Areas: Anomalies In The Adoption Of The Ias 36," Eurasian Journal of Social Sciences, Eurasian Publications, vol. 6(2), pages 37-45.
- Dominic Detzen & Tobias Stork genannt Wersborg & Henning Zülch, 2016. "Impairment of Goodwill and Deferred Taxes Under IFRS," Australian Accounting Review, CPA Australia, vol. 26(3), pages 301-311, September.
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