The thesis will cover goodwill, first in a theoretical way, discovering the greater importance of intangibles in today's economy, and studying the several goodwill's characteristics. Then, the theoretical information will be evaluated on a concrete sample of Italian based listed companies, where I will provide an analysis of the different impairment test elements for all these companies, with some differentiations based on the industries where these companies operate.
The accounting treatment of goodwill: impairment test procedure and critical issues on Italian listed companies
Molon, Tommaso
2018/2019
Abstract
The thesis will cover goodwill, first in a theoretical way, discovering the greater importance of intangibles in today's economy, and studying the several goodwill's characteristics. Then, the theoretical information will be evaluated on a concrete sample of Italian based listed companies, where I will provide an analysis of the different impairment test elements for all these companies, with some differentiations based on the industries where these companies operate.File in questo prodotto:
| File | Dimensione | Formato | |
|---|---|---|---|
|
847401-1218734.pdf
accesso aperto
Tipologia:
Altro materiale allegato
Dimensione
1.32 MB
Formato
Adobe PDF
|
1.32 MB | Adobe PDF | Visualizza/Apri |
I documenti in UNITESI sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
Utilizza questo identificativo per citare o creare un link a questo documento:
https://hdl.handle.net/20.500.14247/11410