Wertorientierte Kontrolle und Abweichungsanalyse auf Basis des Goodwill-Impairment-Tests nach IFRS

Andreas Haaker ()

Metrika: International Journal for Theoretical and Applied Statistics, 2007, vol. 18, issue 1, 83-108

Abstract: This paper aims to discuss the potential of using goodwill impairment tests according to IFRS for value-based management control. For the goodwill impairment test the value in use of a cash generating unit has to be determined annually. This small ’enterprise value’ provides many opportunities for value-based management control systems. The value in use of a cash generating unit is appropriate to measure approximately the economic profit of a business division. This leads to an improvement in value-based management control because the economic profit is an ideal measurement of performance which is suitable to carry out a variance analysis. Copyright Springer-Verlag 2007

Date: 2007
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/10.1007/s00187-007-0015-2 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:metrik:v:18:y:2007:i:1:p:83-108

Ordering information: This journal article can be ordered from
http://www.springer.com/statistics/journal/184/PS2

DOI: 10.1007/s00187-007-0015-2

Access Statistics for this article

Metrika: International Journal for Theoretical and Applied Statistics is currently edited by U. Kamps and Norbert Henze

More articles in Metrika: International Journal for Theoretical and Applied Statistics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().