{"id":1501,"date":"2017-12-27T17:43:40","date_gmt":"2017-12-27T16:43:40","guid":{"rendered":"https:\/\/frjournal.eu\/journal\/?p=1501"},"modified":"2017-12-27T17:43:40","modified_gmt":"2017-12-27T16:43:40","slug":"lavviamento-nei-bilanci-aziendali-impairment-test-e-disclosure","status":"publish","type":"post","link":"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/lavviamento-nei-bilanci-aziendali-impairment-test-e-disclosure\/","title":{"rendered":"L\u2019avviamento nei bilanci aziendali: impairment test e disclosure"},"content":{"rendered":"<p>D&#8217;Alauro Gabriele\/\u00a0Financial Reporting,\u00a0<a href=\"http:\/\/www.sidrea.it\/category\/riviste\/\">Riviste<\/a>\u00a0\/\u00a0Fascicolo: 3-2011<\/p>\n<hr \/>\n<p>L\u2019applicazione all\u2019avviamento dell\u2019<em>impairment<\/em>\u00a0test costituisce uno dei temi maggiormente dibattuti in ambito internazionale, in relazione ai molteplici profili di soggettivit\u00e0 insiti nei criteri di valutazione previsti dallo IAS 36 e al conseguente rischio che detta procedura possa costituire un potenziale strumento di politiche di bilancio. Attraverso un\u2019indagine comparata dei bilanci di societ\u00e0 quotate italiane e inglesi dal 2005 al 2008, si intende verificare il trattamento contabile dell\u2019avviamento, in particolare nel caso di segnali di perdite di valore, nonch\u00e9 la corrispondente\u00a0<em>disclosure<\/em>\u00a0fornita al riguardo. Nella ricerca sono analizzate le relazioni intercorrenti tra entit\u00e0 della svalutazione dell\u2019avviamento, valutazione dell\u2019azienda riflessa dalle corrispondenti quotazioni di borsa, e grado di\u00a0<em>disclosure<\/em>\u00a0sull\u2019avviamento. Presumendo che la qualit\u00e0 della\u00a0<em>disclosure<\/em>\u00a0esprima il livello di attendibilit\u00e0 con cui si sono applicate le disposizioni dello IAS 36, si verifica l\u2019ipotesi che la mancata effettuazione di svalutazioni, pur in presenza di indicatori di perdite di valore dell\u2019avviamento, conduca le aziende a fornire una<em>disclosure<\/em>\u00a0sull\u2019<em>impairment test<\/em>non completa n\u00e9 soddisfacente.<\/p>\n<p>The impairment test of goodwill is a hotly debated issue in the international arena owing to the intrinsic degrees of subjectivity present in the evaluation criteria of IAS 36 and the risk that these assumptions could be used opportunistically by managers. The paper examines a sample of Italian and British consolidated financial statements, referring to the years from 2005 to 2008 particularly with indications of likely impairment, in order to check the accounting treatment of goodwill and its related disclosure. The analysis focuses on the relationship between the magnitude of goodwill writeoffs, market capitalization and disclosure quality. It is suggested that corporate disclosure could act as a yardstick against which the reliability of IAS 36 implementation by management can be measured. It follows, therefore, that no write-offs represents an insufficient level of mandatory disclosure about goodwill impairment.<\/p>\n<p><strong>Keywords<\/strong>: goodwill, IAS 36, impairment test, earnings management, write-offs, disclosure<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D&#8217;Alauro Gabriele\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2011 L\u2019applicazione all\u2019avviamento dell\u2019impairment\u00a0test costituisce uno dei temi maggiormente dibattuti in ambito internazionale, in relazione ai molteplici profili di soggettivit\u00e0 insiti nei criteri di valutazione previsti dallo IAS 36 e al conseguente rischio che detta procedura possa costituire un potenziale strumento di politiche di bilancio. Attraverso un\u2019indagine comparata dei bilanci di societ\u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[30,1],"tags":[160,149,117,279,243,244],"class_list":["post-1501","post","type-post","status-publish","format-quote","hentry","category-browse-the-journal","category-financial-reporting","tag-disclosure","tag-earnings-management","tag-goodwill","tag-ias-36","tag-impairment-test","tag-write-offs","post_format-post-format-quote"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L\u2019avviamento nei bilanci aziendali: impairment test e disclosure | Financial Reporting Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frjournal.eu\/journal\/2017\/12\/27\/lavviamento-nei-bilanci-aziendali-impairment-test-e-disclosure\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019avviamento nei bilanci aziendali: impairment test e disclosure | Financial Reporting Journal\" \/>\n<meta property=\"og:description\" content=\"D&#8217;Alauro Gabriele\/\u00a0Financial Reporting,\u00a0Riviste\u00a0\/\u00a0Fascicolo: 3-2011 L\u2019applicazione all\u2019avviamento dell\u2019impairment\u00a0test costituisce uno dei temi maggiormente dibattuti in ambito internazionale, in relazione ai molteplici profili di soggettivit\u00e0 insiti nei criteri di valutazione previsti dallo IAS 36 e al conseguente rischio che detta procedura possa costituire un potenziale strumento di politiche di bilancio. 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