Sökning: "cash generating unit"

Hittade 3 uppsatser innehållade orden cash generating unit.

  1. 1. Customer Value Driven Service Innovation : Identifying service opportunities in the residential heating market based on customers´ value preferences

    Master-uppsats, Linköpings universitet/Projekt, innovationer och entreprenörskap

    Författare :Isabelle Sandqvist; Stina Skovshoved; [2017]
    Nyckelord :Service innovation; Integrated service solution; Customer value; Residential heating;

    Sammanfattning : In today´s industry there is an ongoing trend, where many companies are shifting focus from only delivering products to also offering services to their customers. Services can bring advantages, such as higher margins, competitive advantage, stabilized cash flow and strengthened customer relationships. LÄS MER

  3. 2. Cross-country differences in goodwill impairment - A study of the use of discount rates, terminal growth rates, and cash-generating units under IFRS from 2005 to 2013

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Johan Collin; Josefin Kihlgren; [2014]
    Nyckelord :IFRS 3; IAS 36; Goodwill; Impairment testing; Discount rate;

    Sammanfattning : This study investigates the cross-country use of elemental components under IFRS when testing for goodwill impairments with the value in use-method. The study is based on the aspect of accounting conservatism and studies 290 large listed companies in three countries: the U.K., Sweden, and Germany, during the period of 2005-2013. LÄS MER

  4. 3. RR 17 in an economic boom : The impairment procedure of goodwill

    Kandidat-uppsats, Handelshögskolan vid Umeå universitet

    Författare :Magdalena Perlinska; Johanna Johansen; [2009]
    Nyckelord :RR 17; impairment; goodwill; cash generating unit;

    Sammanfattning : In 2005 a new recommendation was implemented, IAS 36 "Impairment of intangible assets". The Swedish translation of the recommendation is RR 17. The previous treatment of impairment of goodwill was to amortize it over a certain amount of years. LÄS MER