En analyse af den regnskabsmæssige behandling af nedskrivningstest af goodwill: Med fokus på finanskrisen

Anastasia Shevalovskaia

Student thesis: Master thesis


The objective of the thesis is based on an empirical analysis of selected impairment tests to investigate whether the impairment tests are performed in accordance with IAS 36, and current recommendations from the professional experts. Furthermore the objective is to analyze to what extent the performed impairment tests comply with general qualitative characteristics of financial statement.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2009
Number of pages96