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Accounting in Europe Volume 7, 2010 - Issue 1
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Original Articles

The Discount Rate of IAS 36 – A Comment

Erlend Kvaal Norwegian School of Management BI, Oslo, NorwayCorrespondence[email protected]
Pages 87-95 | Published online: 24 Jun 2010

Citations (9)

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Read on this site (3)

Alain Schatt, Leonidas Doukakis, Corinne Bessieux-Ollier & Elisabeth Walliser. (2016) Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. Accounting in Europe 13:3, pages 307-327.
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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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Christopher Nobes. (2013) The continued survival of international differences under IFRS. Accounting and Business Research 43:2, pages 83-111.
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Articles from other publishers (6)

Miguel Assunção & Fábio Albuquerque. 2023. Concepts and Cases of Illicit Finance. Concepts and Cases of Illicit Finance 145 174 .
Miguel Assunção & Fábio Albuquerque. (2023) Os fatores explicativos das divulgações relacionadas às taxas de desconto por entidades listadas em Portugal. Revista Contabilidade & Finanças 34:91.
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Miguel Assunção & Fábio Albuquerque. (2023) The explanatory factors of disclosures related to the discount rates by listed entities in Portugal. Revista Contabilidade & Finanças 34:91.
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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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Francesco Mazzi, Giovanni Liberatore & Ioannis Tsalavoutas. (2014) Insights on CFOs Perceptions About IAS 36 Reporting. SSRN Electronic Journal.
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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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