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An empirical study examines the discount rates used by the 30 largest FTSE 100 companies for 2008 to 2011, and benchmarks findings against a comparable Duff & Phelps study from 2011. Results indicate value in use is an appropriate basis for recoverable amount and that converting post-tax WACC to a pre-tax rate is not adequate.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/goodwill-impairment-testing-according-to-ifrs-working-paper-75-112013/201352/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/goodwill-impairment-testing-according-to-ifrs-working-paper-75-112013/201352.png","ImageObject",300,407,{"name":92,"@type":93},"Đào","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-02","2026-09-04",true,{"@type":102,"interactionType":103,"userInteractionCount":44},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What does the paper examine about goodwill impairment testing under IFRS?","Question",{"text":112,"@type":113},"It analyzes the role and the methods for determining discount rates used in goodwill impairment testing according to IFRS and discusses the relevant IFRS regulations.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How is the empirical analysis conducted?",{"text":117,"@type":113},"The study empirically analyzes the discount rates used by the 30 largest FTSE 100 companies from 2008 to 2011 and compares the results with a similar Duff & Phelps study from 2011.",{"name":119,"@type":110,"acceptedAnswer":120},"What key conclusions does the paper reach regarding discount-rate methods and disclosures?",{"text":121,"@type":113},"It concludes that using value in use to determine the recoverable amount is appropriate, while the commonly used grossing-up method to convert post-tax WACC into a pre-tax rate is not adequate; it also finds disclosures lack detailed information.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},201352,1788532049,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":44,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":144,"preview_page_count":4},1374402968488,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Hochschule für  \nWirtschaft und Recht Berlin Berlin School of Economics and Law  \nIMB Institute of Management Berlin  \nGoodwill Impairment Testing according to IFRS  \nin the United Kingdom  \nAn empirical analysis of the discount rates used by the thirty largest FTSE 100 companies  \nAuthors: Agnes Aschfalk-Evertz, Oliver Rüttler  \nWorking Papers No. 75  \n11/2013  \nEditors:  \nCarsten Baumgarth ■ Gert Bruche ■ Christoph Dörrenbächer ■ Friedrich Nagel  \nRESEARCH PAPER  \nGoodwill Impairment Testing according to IFRSin the United Kingdom  \nAn empirical analysis of the discount rates used by the thirty largest  \nFTSE 100 companies  \nAgnes Aschfalk-Evertz  \nOliver Rüttler  \nPaper No. 75, Date: 11/2013  \nWorking Papers of the  \nInstitute of Management Berlin at the Berlin School of Economics and Law (HWR Berlin) Badensche Str. 50-51, D-10825 Berlin  \nEditors:  \nCarsten Baumgarth  \nGert Bruche  \nChristoph Dörrenbächer  \nFriedrich Nagel  \nISSN 1869-8115  \n-All rights reserved-  \nBiographic note:  \nProf. Dr. Agnes Aschfalk-Evertz is a Professor for International Accounting & Group Accounting atthe Berlin School of Economics and Law. Before joining the University in 2005 , she became a Tax Consultant and German CPA, while working as a partner in a medium-sized tax consulting and auditing company in Berlin. She studied business administration at the Technical University of Berlin, where she also earned her PhD while working as an assistant professor.  \nBadensche Straße 52, 10825 Berlin, a[schfalk@hwr-berlin.de](schfalk@hwr-berlin.de) , + 49 (0) 30 30877-1210  \nOliver Rüttler studied at the Berlin School of Economics and Law and received his Master’s degree in Accounting & Controlling in 2012. He now works as an audit professional at Deloitte in Berlin. Before his master studies, he earned a Bachelor in Business Law at Pforzheim University. [o.ruettler@gmail.com](o.ruettler@gmail.com)  \nProf. Dr. Agnes Aschfalk-Evertz ist Professorin für Internationale Rechnungslegung & Konzernrechnungslegung an der Hochschule für Wirtschaft und Recht Berlin. Zuvor war sie als Steuerberaterin und Wirtschaftprüferin Partnerin in einer mittelständischen Steuerberatungs- und Wirtschaftsprüfungsgesellschaft tätig. Sie studierte Betriebswirtschaftslehre an der TU Berlin, wo sieihre Promotion im Rahmen einer Tätigkeit als wissenschaftliche Mitarbeiterin erwarb.  \nBadensche Straße 52, 10825 Berlin, a[schfalk@hwr-berlin.de](schfalk@hwr-berlin.de), + 49 (0) 30 30877-1210  \nOliver Rüttler hat an der Hochschule für Wirtschaft und Recht Berlin studiert und beendete 2012 sein Masterstudium im Rechnungswesen. Derzeit arbeitet er als Professional in der Wirtschaftsprüfung bei Deloitte in Berlin. Vor dem Masterstudium absolvierte er sein Bachelorstudium in Wirtschaftsrecht an[der Hochschule Pforzheim. o.ruettler@gmail.com](der Hochschule Pforzheim. o.ruettler@gmail.com)  \nAbstract:  \nThis paper analyses the role and the methods of the determination of discount rates used for goodwill impairment testing according to IFRS. In addition to analysing the regulations laid out by the applicable IFRS, the paper displays the results of an empirical analysis of the discount rates used by the 30 largest FTSE 100 companies in the years 2008 to 2011. Additionally, the results are compared to those of a study with a similar focus conducted by Duff & Phelps in 2011.  \nThe paper shows that it is adequate to use the value-in-use in determining the recoverable amount and that the grossing-up method for transferring the post-tax WACC into a pre-tax rate-which most of the companies use in practice - is not adequate. According to the empirical analysis , the average discount rates used have remained comparatively stable between 2008 and 2011. This suggests that the companies did not reflect any additional risks in the discount rate during the crisis. The study also shows that disclosures regarding impairment testing lack detailed information.  \nZusammenfassung:  \nDiese Studie analysiert die Rol","cbCaia0BoC5seBIh","https://ap.wps.com/l/cbCaia0BoC5seBIh","pdf",1531616,29,"English","# Introduction\n# Theoretical aspects of the determination of the recoverable amount\n## Impairment testing according to IAS 36\n## Determination of value in use\n## Calculation of future expected cash flows\n## Calculation of the discount rate using WACC","[{\"question\":\"What does the paper examine about goodwill impairment testing under IFRS?\",\"answer\":\"It analyzes the role and the methods for determining discount rates used in goodwill impairment testing according to IFRS and discusses the relevant IFRS regulations.\"},{\"question\":\"How is the empirical analysis conducted?\",\"answer\":\"The study empirically analyzes the discount rates used by the 30 largest FTSE 100 companies from 2008 to 2011 and compares the results with a similar Duff \\u0026 Phelps study from 2011.\"},{\"question\":\"What key conclusions does the paper reach regarding discount-rate methods and disclosures?\",\"answer\":\"It concludes that using value in use to determine the recoverable amount is appropriate, while the commonly used grossing-up method to convert post-tax WACC into a pre-tax rate is not adequate; it also finds disclosures lack detailed information.\"}]","Goodwill Impairment Testing according to IFRS - Working Paper 75 - 11/2013 | PDF",73]