SOFTWARE SOLUTIONS FOR MEASURING AND FORECASTING THE CASH GENERATING UNIT FLOWS RELATED TO INTANGIBLE ASSETS

Veronica R Grosu, and Valeriu Lupu
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Veronica R Grosu,: Stefan cel Mare University of Suceava, 720229, Romania
Valeriu Lupu: Stefan cel Mare University of Suceava, 720229, Romania

EcoForum, 2016, vol. 5, issue 2, 32

Abstract: In light of the difficulties encountered in assessing the value of the CGU (Cash Generating Unit) and of the cash flows associated with goodwill or other intangible assets of a company and after performing the impairment test as provided by the IAS 36-Intangibile Asset and the forecasts related to it, the aim of this paper is to identify and suggest software instruments that would assist in the measurement and forecasting of these elements. The employment of the SPSS and the NeuroShell programmes in analyzing and forecasting the changes in CGU and CGU flows has helped compare the results and the ensuing error margins, thus giving the business entity the possibility to select the best software option, depending on certain variables identified on a micro or a macroeconomic level that may affect the depreciation or the increases in value of the underlying assets for CGU or CGU flows.

Keywords: CGU and CGU flows; IAS/IFRS standards; data series; neural networks; forecasting methods. (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ecofrm:v:5:y:2016:i:2:p:32

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