Le valutazioni delle aziende per fini di impairment e la variabile fiscale
Abstract
The impairment test has become a key theme in the preparation process of
the financial statements, especially for companies recording intangibles or
goodwill in their accounts. In this context, how to manage taxation in the so
called "value in use” estimations is not straightforward and arises practical
issues to be solved. In fact, IAS 36 enforces the use of pre-tax cash-flows and
pre-tax rates, while companies and practitioners are oriented to carry out the
estimations adopting a post-tax approach.There is therefore an apparent contradiction between the approaches used
in practice and the mandatory theoretical provisions of IAS 36, even though the
IASB is currently reviewing its approach, allowing for more flexibility for
companies on how to deal with taxation.That said, the
article aims at investigating the underlying reasons for the methodological
approach of IAS 36 on the treatment of the taxation profile and to understand
the consistency of the practical solutions with respect to the accounting
framework. The operational issues and the technical approaches useful for the
execution of the impairment evaluations are then analyzed and discussed. The
paper provides proposals that can be useful for the administrative departments
of companies and their consultants.
References
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