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Keywords: Impairment
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Teaching Notes
Should the cost of capital, used in connection with goodwill impairment testing, vary across countries?
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Teaching Notes
Teaching Notes 1–20.
Published: 01 July 2020
...Elie Salameh Learning outcomes Through the discussion of this case, students will have better understanding of the conceptual stakes related to accounting treatment for goodwill and factors determining goodwill impairment testing. The case also discusses the determination of the cost of capital...
