Worldwide analysis by S&P Global Ratings about credit impacts of the COVID-19 pandemic for different industries.
The third Perspectives Paper is the final paper in its series looking at the subject of “Goodwill-Amortisation”.
The paper offers suggestions for enhancing the goodwill impairment framework in order to improve the information content.
Part 1: Is goodwill a wasting asset with a readily determinable life, or an indefinite lived asset? (Link)
Part 2: Information Value of the Current Impairment Test: Leading or Lagging Indicator? (Link)
Newest edition of the Valuation Insights with a fokus on COVID-19.
- Cost of Capital and Other Valuation Considerations in the Current Environment
- Goodwill Impairment in the COVID-19 Environment
- Measuring Fair Value in Times of Significant Uncertainty
- Transfer Pricing and Supply Chain Planning During and After COVID-19
- Rethink Your Risk Assessment During COVID-19
Fernandez/Apellániz: Shareholder return of the Euro Stoxx 50 companies: 2004 – 2020
The authors calculate the shareholder returns of the companies in the Euro Stoxx 50 in the period 2004 – April 2020.