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Accounting in Europe Volume 8, 2011 - Issue 1
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‘The Discount Rate of IAS 36’ – A Reply to Kvaal (AiE, Vol. 7, pp. 87–95, 2010)

Sven Husmann Department of Business Administration and Economics, European University Viadrina Frankfurt (Oder), Frankfurt (Oder), GermanyCorrespondence[email protected]
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Martin Schmidt Department of Business Administration and Economics, European University Viadrina Frankfurt (Oder), Frankfurt (Oder), Germany
Pages 125-126 | Published online: 31 May 2011

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Francesco Mazzi, Giovanni Liberatore & Ioannis Tsalavoutas. (2016) Insights on CFOs’ Perceptions about Impairment Testing Under IAS 36. Accounting in Europe 13:3, pages 353-379.
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Articles from other publishers (2)

Dominic Detzen, Tobias Stork genannt Wersborg & Henning Zülch. (2016) Impairment of Goodwill and Deferred Taxes Under IFRS. Australian Accounting Review 26:3, pages 301-311.
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Marcus Salewski, Lena Siggelkow & Henning Zülch. (2012) Kapitalkosten vor Steuern Das CAPM des IAS 36 (Pre-Tax Discount Rates - The CAPM Implied by IAS 36). SSRN Electronic Journal.
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